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运用ERP对企业进行信息化管理是企业顺应现代管理潮流,走向市场化的必然趋势,也是由传统管理向信息化管理转型的必然选择,更是企业提升网络经营能力和市场竞争力的必然要求。文章从运用ERP信息管理系统实施成本管理的意义、特征,ERP环境下成本管理的优越性以及成本计算路径等方面进行了论述,提出了在ERP环境下有效实施成本管理的对策。
The use of ERP to enterprise information management is an inevitable trend that enterprises follow the trend of modern management and marketization. It is also an inevitable choice for transformation from traditional management to information management, and an inevitable requirement for enterprises to enhance their network management ability and market competitiveness. This paper discusses the significance and characteristics of implementing cost management using ERP information management system, the superiority of cost management in ERP environment and the path of cost calculation, and puts forward some countermeasures to effectively implement cost management in ERP environment.