摘要
市场经济的发展给我国茶叶深加工企业带来很大挑战,茶叶深加工企业如何有效进行成本管理,降低运营成本,提高经济效益显得日益重要。本文分析了企业资源计划ERP系统在企业经营管理中的效用,及中小型茶叶深加工的管理现状,提出ERP系统对茶叶深加工企业成本管理的优化思路,从而提高茶叶深加工企业的经营效益和市场竞争力。
The development of market economy brings great challenges to China′s tea intensive-processing enterprises. It is increasingly important to effectively manage costs,reduce operating costs and improve economic benefits. This paper analyzes the role of enterprise resource planning system (ERP system) in the enterprise management and the status of middle- and small-size tea intensive processing industries,optimizes the management of enterprise cost using the ERP system to improve the business efficiency and market competitiveness of tea intensive-processing enterprises.
作者
谢争珍
XIE Zhengzhen(Tienjian Accounting company,Hangzhou 310007)
出处
《茶叶》
2019年第3期149-151,共3页
Journal of Tea
关键词
茶叶深加工
ERP系统
成本管理
Tea intensive processing
ERP system
cost management