企业经营环境的变化推动了管理科学的发展,要求企业更新成本管理的观念,变革技术。对成本资源进行整合,建立ERP成本管理平台,将标准成本和作业成本结合应用,全面提升企业的成本管理水平,使用战略管理的思想为企业的决策提供强有力的平台支持,使企业取得成本竞争优势。 Changes in business environment to promote the development of management science, requiring enterprises to update the concept of cost management, change technology. Integrate cost resources, establish ERP cost management platform, combine standard cost and operating cost to comprehensively improve the cost management level of the enterprise, and use the idea of ​​strategic management to provide strong platform support for enterprise’s decision-making and make the enterprise obtain the cost competition Advantage.