机构地区: 中山大学管理学院
出 处: 《价值工程》 2004年第4期110-113,共4页
摘 要: ERP(企业资源计划)是支持供应链系统运作的一个综合计算机系统。基于活动的作业成本计算理论(ABC-Ac鄄tivity-BasedCosting)与供应链管理有极其相似性的原理-面向过程的绩效管理与优化。ABC理论用于ERP系统包括标准成本计算、财务管理、库存管理、生产计划与控制等;把ABC理论用于ERP系统,能使ERP系统各子系统紧密地联系在一起,形成面向过程的生产组织管理方式,有利于分析企业价值链变化情况,有利于业务流程的改造与优化。 ERP is one integrated computer support system for supporting supply chain management (SCM); the principle of activity Based Costing(ABC)is very similar to supply chain management-performance evaluation and optimization orientating to process. This paper analyzes the application of ABC in ERP system,includes standard cost calculation and cost management, inventory management, production planning and control. The research result shows that ABC can make the subsystems of ERP closely combination in a whole, form a process orientated production management mode, and in favor of the analysis of value chain change, further to help the optimization and reengineering of business process.