应对国际贸易争端的产品成本管理体系:基于ERP整合视角

On Product Cost Management System:From the Perspective of ERP Integration

当前,强化企业成本核算与管理已成为中国出口企业极为关注的一个焦点问题。出口产品成本计算准确与否直接影响到最终认定倾销是否存在,然而,大多数被诉企业感到利用现有成本核算系统提供符合要求的涉诉产品成本数据极为困难,很难及时提供符合可采性的成本数据。如何保证被调查出口产品成本信息的及时、细化、准确提供,是企业亟待解决的现实问题。

At present,strengthening the business accounting and management of corporate cost has been a hot issue for Chinese export companies. Exported product cost calculation has a direction relation with whether products should be considered to be ＂dumped＂. However,most sued companies feel it difficult to offer required involved product cost data with current cost calculation system and to timely provide adoptable cost data. How to guarantee to offer a timely,detailed and precise exported product cost information under investigation is a problem which needs solving.