METHOD FOR CALCULATING ACTIVITY COSTS FOR EACH PRODUCT USING COST-ACCOUNT RATIO IN ENTERPRISE RESOURCE PLANNING

摘要

PURPOSE: A method for calculating product activity cost with product cost account constitutional ratio in an ERP(Enterprise Resource Planning) system is provided to grasp processes or activities for offering each item by calculating activity costs according to each item. CONSTITUTION: Expenditure data collected from a cost center and activity center is saved(S10). The first distribution reference data is registered(S12). The second distribution reference data(S14). According to the first distribution reference data and second distribution reference data, the expenditure data is distributed to an activity unit and the cost data according to each activity is calculated(S16). Account composition rates according to each activity is calculated on the basis of the amount of money according to each account of the cost data(S18).