摘要
根据煤炭企业的特点,构建企业资源计划(ERP)模式下的物料清单(BOM),探索煤炭企业成本管理和控制方法,对建立科学稳定的煤炭企业成本管理体系具有重要意义。讨论了作为ERP核心的BOM在煤炭企业的表现形式和特点,分析构造煤炭企业BOM的难点,给出了基于数据度量的煤炭企业BOM解决方案。
According to the features of the coal enterprises,the paper set up the BOM based on the ERP mode and discovered the cost management and control methods,which have important meaning to the establishment of the cost management system for coal enterprises.The paper discussed the presenting mode and features of BOM in the coal enterprises as the key of the ERP.The paper analyzed the difficulties to build the coal enterprise BOM and provided the BOM solution alternatives for coal enterprises based on data quanti...
出处
《煤炭科学技术》
CAS
北大核心
2007年第3期103-105,共3页
Coal Science and Technology
基金
国家科技创新基金资助项目(05C26222120349)
安徽省教育厅自然科学研究资助项目(KJ2007A124ZC)
