Study on ERP-Based Cost Control in SME

摘要：

Aiming at problems of cost control in small-medium sized enterprise(SME), this paper first starts from ERP modules used by small-medium sized manufacturing enterprise and data source used for cost calculating, analyzing problems of traditional standard cost system. Then based on advanced information platform, the paper proposes that enterprise should focus on cost control measure. Finally paper emphasizes significance of activity-based cost pattern and does research about it.

关键词： ERP SME cost control activity-based cost

作者: ZHANG Qingwei LI Ziyao

作者单位: HENAN Electric Power Training Center, P.R.CHINA, 450052 Economic and Management School, Zhongyuan University of Technology, P.R.CHINA, 450007

会议类型: 国际会议

会议名称: 2010 International Conference on the Development of Small and Medium-sized Enterprises(2010年小型及中小型企业发展国际会议)

会议地点: 海口

会议语种:英文

页码: 275-279

在线出版日期: 2010-11-26（万方平台首次上网日期，不代表论文的发表时间）