摘要
分析了战略成本管理、作业成本管理方法,提出了一种基于ERP/MES/PCS三层结构CIMS和适应钢铁企业现代管理的成本管理模型,并在此基础上给出了成本管理功能图。
In this paper, strategic cost management, activity-based costing management and the feature of iron and steel are described. The model of cost manages is proposed which based on the three- layer CIMS (ERP/MES/PCS), and its functions are presented.
出处
《计算技术与自动化》
2003年第2期93-96,共4页
Computing Technology and Automation
