物流企业在ERP系统中实施作业成本法的应用研究

摘要

In this paper, we discussed the feasibility of applying activity-based costing in the ERP system of logistics enterprises and proposed the basic line of thought and specific procedure of implementation of using ABC for product/service cost accounting in the ERP system.%从ERP系统中成本核算和控制的角度出发,探讨了物流企业在ERP系统中实施作业成本法的可行性,并提出ERP系统下利用作业成本法核算产品(服务)成本的基本思路以及具体的实施步骤.