基于ERP系统的煤炭企业动态责任成本管理模式构建

Construction on coal enterprise dynamic responsibility cost management model based on ERP

在介绍成本管理、ERP信息系统等相关理论的基础上,以煤炭企业为对象,分析了其成本管理特点和成本管理现状,充分考虑煤炭企业内、外部环境因素,构建了基于ERP系统的动态责任成本管理模式,具体分析了该模式的构建思路,设计了模型架构和具体的构建步骤。

On the basis of cost management,ERP information systems and other related theory,analyzes the coal enterprise cost management characteristics and cost management present situation,full consideration internal and external environment factors of the coal enterprise,constructs on coal enterprise dynamic responsibility cost management model Based on ERP.Analyzes construction idea about the model,design the model structure and construction steps.