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
