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本刊上期《成本对象控制(上)——ERP中的产品成本控制》一文,着重讲述了ERP产品成本模块的一些概念,介绍了成本对象控制中的系统集成和成本流。作为继续,本期将介绍产品成本模块中的差异分析以及差异在各部门中的责任认定和它的报表体系。
This issue of “Cost Object Control (Top) - Product Cost Control in ERP” focuses on some of the concepts of ERP product cost modules and introduces system integration and cost flow in cost object control. As a continuation, this issue presents the analysis of variance in product cost modules and the identification of differences in responsibilities across departments and its reporting system.