摘要
ERP和ABC是提高企业信息的质量(相关性)的主要手段,而信息的质量直接影响企业决策和管理的科学性。本文基于财务管理、标准成本、库存管理以及生产计划与控制等四个方面对ERP和ABC进行有效地结合,从而有利于企业价值链的优化、促进竞争能力的提高。
ERP and ABC are both important tools of improving quality and relevance of enterprise＇s information which directly influence the correctness and effective of enterprise＇s management and decision. ERP is one integrated with the ABC （Activity Based Costing） for supporting financial management, inventory management, standard costing and production planning and control for improving the optimization of the value-chain and improvement of competition of enterprise.
出处
《南京财经大学学报》
2008年第4期48-50,共3页
Journal of Nanjing University of Finance and Economics
关键词
ERP
ABC
成本动因
供应链
Activity-Based Costing
ERP System
Cost driver
Supply chain
