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随着会计信息化的不断发展,ERP系统逐渐被企业接受并广泛应用。近年来,ABC方法的引进,为制造业企业成本核算的改进带来了新的契机。如何让ERP系统与ABC方法更好的相互联系,为企业战略发展服务是企业成本管理工作中亟待解决的问题。本文对企业建立ERP与ABC相结合的方法进行了探讨,并对容易出现的问题进行了分析,以期为企业更好的应用此方法提供借鉴。
With the continuous development of accounting information, ERP system gradually accepted by enterprises and widely used. In recent years, the introduction of the ABC method has brought new opportunities for the improvement of manufacturing enterprises’ cost accounting. How to make ERP system better interlinked with the ABC method for the development of enterprise strategy is the cost of enterprise management issues to be solved. This article discusses the method of combining ERP with ABC in enterprises, and analyzes the problems that are easy to appear in order to provide reference for enterprises to apply this method better.