摘要
根据和谐管理理论,在研究了大型单件小批制造企业特点和成本控制特点的基础上,分析了其成本管理的不和谐性,构建了相应的和谐成本管理概念模型和控制体系,并在"金舟"ERP中进行了应用验证.
Under analyzing the characteristics of the large-piece OKP and its cost management based on the harmony management theory,the writer discussed the disharmony of cost management in large-piece OKP,presented the model of harmony cost management,and developed the system of harmony cost management in large-piece OKP.In the end,the writer put the harmony cost management into use in the＂Jinzhou＂ERP.
出处
《系统工程理论与实践》
EI
CSSCI
CSCD
北大核心
2010年第6期971-980,共10页
Systems Engineering-Theory & Practice
基金
国家自然科学基金(70472005)
关键词
大型单件小批
制造企业
和谐管理
成本
large-piece OKP
manufacturing enterprise
harmony management
cost
