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激烈的市场竞争导致了企业盈利空间的缩小,企业盈利能力深受管理决策和行为的影响,ERP管理系统能够有效提升企业竞争力,满足企业成本管理需求,促进企业快速、健康发展。文章针对ERP成本管理在制造业中的应用展开讨论,分别介绍了ERP成本管理理论思想、与传统成本管理的区别、成本管理中存在的问题以及ERP成本管理的具体设计等。
Fierce market competition has resulted in the shrinking profit margins of enterprises. The profitability of enterprises is greatly influenced by management decisions and behaviors. ERP management system can effectively enhance the competitiveness of enterprises, meet the needs of enterprise cost management and promote the rapid and healthy development of enterprises. The paper discusses the application of ERP cost management in manufacturing, introduces the theory of ERP cost management separately from the traditional cost management, the existing problems in cost management and the concrete design of ERP cost management.