摘要
在我国经济体系中,中小型企业发挥着重要作用。相对于大型企业而言,中小型企业起步较晚,应用先进技术比较落后。论文主要对ERP系统在中小企业成本核算中的应用进行分析,主要分析了企业应用ERP系统的意义以及在中小企业应用ERP系统进行成本核算的方案,仅供参考。
Small and medium-sized enterprises play an important role in China’s economic system.Compared with large enterprises,small and medium-sized enterprises started late,the application of advanced technology is relatively backward.This paper mainly analyzes the application of ERP system in the cost accounting of small and medium-sized enterprises,mainly analyzes the significance of the application of ERP system in the enterprise and the cost accounting scheme of the application of ERP system in small and medium-sized enterprises,for reference.
作者
马静
陈冉
MA Jing;CHEN Ran(Shijiazhuang Information Engineering Vocational College,Shijiazhuang 050000,China)
出处
《中小企业管理与科技》
2021年第11期9-10,共2页
Management & Technology of SME
关键词
ERP系统
中小企业
成本核算
ERP system
small and medium-sized enterprises
cost accounting