摘要
从成本经营的角度分析了现有ERP系统存在的问题。提出了将成本经营的思想融入到ERP系统中 ,形成以资源为基础 ,成本经营为龙头 ,采用主生产计划与成本计划双闭环控制的ERP系统。
In this paper,the existing problem in ERP system is analyzed from the view of the cost management. Melting cost management concept, a new ERP integration system architectureis proposed. This system is based on enterprise resources, featured in cost management leading, in the master planning and cost planning double closed loop controlling. Meanwhile, an integrated architecture of ERP combined with activity based costing and price lead costing is raised.
基金
国家 8 6 3/CIMS主题资助项目!(86 3 -5 11-9994-11)
