摘要
企业资源计划(ERP)是先进管理的代表。它的实施关键是企业流程优化(BRP)和贯彻先进的管理思想。基于计算机信息技术的现代企业管理模式,ERP在提高企业管理水平和竞争力等方面起着重要作用。本文以ERP的实施为基础,将ABC法与之有机结合,由此可以更清楚地认识到:ERP系统和作业成本法的先进性及未来运用的可行性。
The enterprise resource plan（ERP） is the deputy of advanced management, and plays an important role in improvement of management ability and competitive power. Based on the implementation of ERP,the paper combines it with the ABC method to observe the advancement of the ERP system and ABC method and its future feasibility to use.
出处
《辽宁科技学院学报》
2007年第3期31-32,53,共3页
Journal of Liaoning Institute of Science and Technology
