摘要
在现代制造环境下,作业成本法对传统成本法的成本管理改善已是不争的事实。文章从阐述作业成本法在ERP成本管理系统到底如何设计入手,探讨了在设计中应该注意什么问题等基本而现实的问题。
On the circumstance of modem production , the improvement of cost managing which Activity-based Costing sets upon traditional cost law is inevitable. However, how to design the ERP cost Managing system, and what hind of difficulties with wrise during design. These are the difficulties to accountants o This paper tries to proke into these problems.
出处
《湖南科技学院学报》
2006年第5期329-331,共3页
Journal of Hunan University of Science and Engineering
关键词
作业成本法
ERP
管理系统
会计
Activity-basedCosting
ERP
managing System
Account
