Demonstration the Application of Activity-Based Costing to ERP Management System

摘要：

This paper analyzes flaws of activity-based costing and ERP management system in application, and proposes to combine the two methods in cost calculation, and raises the corresponding measures. The combination of activity-based costing and ERP management system will not only improve the accuracy of cost calculation, but also raise the enterprise management level, and enhance the competition power of enterprise in current economic environment。

关键词： Enterprise Resource Planning (ERP) Activity-based Costing combination

作者: Li Huijuan Li Yuqian Zhao Guoping

作者单位: School of Economics and Management, Henan Polytechnic University Henan,China

会议类型: 国际会议

会议名称: 2011 6th Joint International Information Technology and Artificial Intelligence Conference(2011年第六届IEEE联合国际信息技术与人工智能会议 IEEE ITAIC 2011)

会议地点: 重庆

会议语种:英文

页码: 264-266

在线出版日期: 2011-08-20（万方平台首次上网日期，不代表论文的发表时间）