推广ERP技术要改革现行成本核算方法

Extending the technique of ERP must refom the method of current cost calcu lation

新一代战略型管理软件ERP被引入我国后 ,国内企业应用效果不大理想 ,尤其是在成本管理方面。文章讨论了中西方在成本制度上的差异 ,并对今后ERP在我国的应用提出了意见。

After the new strategical management software ERP wa s imported from the west,the application effect was not ideal,especially of cost management.The article discusses the variance of cost system between Ch ina and the west.At the same time,the writer puts foward suggestions for the application of the ERP.