摘要
文章针对目前企业在生产成本控制方面存在的问题,基于企业成本控制理论,利用ERP系统提供的企业运营数据,设计开发成本控制财务系统。系统的主要功能包括成本费用计划预算模块、订单管理模块、成本计算模块、成本费用核算模块4个部分,涵盖了企业成本控制的生命周期。系统能够有效地提高企业成本控制效率,取得了良好的应用效果。
In this paper, in view of the existing problems in the production cost control of enterprises, based on the enterprise cost control theory, using the enterprise operation data provided by the ERP system, design and develop the cost control financial system. The main functions of the system include the cost budget module, order management module, cost calculation module and cost accounting module, covering the life cycle cost control of coal enterprises. The system can effectively improve the cost control efficiency of coal mining enterprises, and achieved good application results.
出处
《无线互联科技》
2018年第1期122-125,共4页
Wireless Internet Technology
关键词
成本控制
企业资源计划
作业成本管理
cost control
enterprise resource planning
activity based costing management
