ERP的成本计划与控制原理分析

An Analysis of the Principle on Cost Planning and Controlling in ERP

成本计划与控制是现代企业管理的重要内容 .ERP为企业的成本管理提供了一种良好的工具 .文章介绍了新成本制度成本的分类与构成 ,以及ERP的标准成本体系及其制定方法 ,重点对准成本的计算进行了介绍 ,阐述了ERP中的成本计划与控制原理 。

Cost planning and controlling is an important content in modern enterprise management. ERP is supplied as a favorable tool for cost accounting in enterprises. The classification and structure of cost in the new cost system, the standard cost system and the method to set cost in ERP are illustrated. Calculation method of the standard cost is introduced. The elaboration about the principles of the cost planning and controlling in ERP enables the enterprises to use the function of the cost planning and controlling accurately and reasonably.