摘要
为了使企业资源计划与作业成本管理更好地结合,提出了一种基于企业资源规划的资源分类型作业成本管理模型。该模型对基于企业资源计划的作业成本管理基本模型进行了改进,以适应制造企业实际业务流程。该模型的3大特点是:以需求驱动整个管理过程;将资源按照会计实践进行分类,降低作业成本管理操作的复杂性;按照产品-部门模式核算作业成本,从而提高管理过程的合理性。
For better combination of Enterprise Resource Planning(ERP) and Activity Based Costing Management (ABCM), a resources-- sorted ABCM model based on ERP was put forward. The model improved the basic ERP-- based ABCM model so as to adapt to practical business process. Three characteristics of this model were discussed: the whole management process was driven by requirements, resources were classified by the accounting practice to reduce the complexity of ABCM operation; activity costing was summed up according to product--department mode to improve the rationality of ABCM. Key words., enterprise resource planning; activity based costing management; requirement--driven, resource classi- fication
出处
《计算机集成制造系统》
EI
CSCD
北大核心
2005年第8期1069-1072,共4页
Computer Integrated Manufacturing Systems
基金
国家自然科学基金资助项目(70302009)。~~
关键词
企业资源计划
作业成本管理
需求驱动
资源分类
enterprise resource planning
activity based costing management
requirement-driven
resource classification