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作业成本法和ERP(企业资源计划)都是20世纪80年代末后发展起来的新兴的管理方法。作业成本法,着眼于“作业”,依据作业资源的消耗情况(资源动因)将资源成本分配到作业,再依据作业对最终成本的贡献方式(作业动因)将作业成本追踪归集到产品,由此得出最终产品的成本。ERP系统是一
ABC and ERP (Enterprise Resource Planning) are emerging management methods developed after the late 1980s. Activity-based Costing (CFO) focuses on “work”, assigns resource costs to work based on the consumption of work resources (resource drivers), and then trades the work costs to products based on how the work contributes to the final costs (work motivation) This gives the final product cost. ERP system is one