【摘要】 ERP和ABCM是提高企业的信息质量和信息相关性的重要工具,而信息的质量和相关性直接影响了企业的决策和管理的正确性和有效性。由于ERP内置的成本核算方法是传统成本法,使得ERP中的产品成本信息失真;并且由于传统成本法的局限性,ERP中缺乏诸如价值链分析、成本效益分析等战略性成本分析,这使得ERP的功能大大打折。ABC是迄今为止最准确的成本核算方法,而ABM借助作业成本和成本驱动因素(costdrive)r可以实施有效的流程管理和流程优化。本文从ERP的定义、未整合ABCM的ERP系统的缺陷、ERP整合ABCM的基础及可行性、ERP整合ABCM的必要性、ERP整合ABCM的基础及可行性和意义和基于ABCM的ERP信息系统的功能等六个方面,系统全面地研究了ERP与ABCM整合中的问题,为整合ERP提供参考方法。更多还原

【Abstract】 ERP and ABCM are two important tools to improve information quality and information relevance, while information quality and relevance greatly influent the manager’s decision-making and management. It is well-known that the cost accounting designed in ERP, the traditional costing, generates distorted product cost information and other management information under current production environment, which significantly downgrades the effectiveness of the ERP information system. The solution is the ERP integrated with ABCM. Such integration is beneficial to both ERP and ABCM. In this paper, a study is performed on the definition of ERP, the weakness traditional ERP, the necessity, possibility, significances and procedures of the integration. The thesis also systematically study problems in the integration of ERP and ABCM then bring some references for ERP integration.更多还原