Research on Coal Enterprises Activity-Based Costing Accounting Model Based on ERP

摘要

ERP (Enterprise Resource Planning) and ABC (ActivityBased Costing) have the different management fields, but they still have the basis for integration, such as the same costing objects, ideas for cost management and management purposes. So it is necessary and feasible for their integration. From perspective of the integration of ABC and ERP, the ABC accounting model in coal enterprises is discussed, this study aims at working out a new method for ABC accounting in coal enterprises and improving the efficiency of ABC management.