type of costing 中文意思是什麼
type of costing
解釋
成本計算類型-
Costing methods may be decided by the enterprise itself according to the characteristics of its production and operation, type of production management and requirements of cost management
企業可以根據生產經營特點、生產經營組織類型和成本管理的要求自行確定成本計算方法。 -
Enterprise resources planning and activity - based costing both are the new type thoughts of management which are popular throughout the world now. this article studies the merging base between activity - based costing and enterprise resources planning first, which is that both have the same cost object 、 the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity - based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of erp system, second is promoting the valid cost control, third is increasing the erp system cost decision function, four is convenient for business to pursue activity - based management more availably, and reduce costs continuously
企業資源計劃和作業成本法都是當今風靡全世界的新型管理思想。本文首先探討了作業成本思想與企業資源計劃的融合基礎，兩者的融合基礎是成本對象相同、成本管理思想相同和管理目的相同，並從成本管理范疇內分析了兩者之間的差別，提出在企業資源計劃中融入作業成本管理思想將給企業帶來四個方面的益處，一是擴大了erp系統成本管理的范疇、二是促進有效的成本控制、三是提高erp系統的成本決策功能、四是便於企業更有效地推行作業管理，不斷降低成本。
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