Title :
Demonstration the application of activity-based costing to ERP management system
Author :
Li Huijuan ; Li YuQian ; Zhao Guoping
Author_Institution :
Sch. of Econ. & Manage., Henan Polytech. Univ., Jiaozuo, China
Abstract :
This paper analyzes flaws of activity-based costing and ERP management system in application, and proposes to combine the two methods in cost calculation, and raises the corresponding measures. The combination of activity-based costing and ERP management system will not only improve the accuracy of cost calculation, but also raise the enterprise management level, and enhance the competition power of enterprise in current economic environment.
Keywords :
activity based costing; enterprise resource planning; ERP management system; activity based costing; cost calculation; economic environment; enterprise management level; enterprise resource planning; Costing; Economics; Educational institutions; Finance; Management accounting; Materials; Production; Activity-based Costing; Enterprise Resource Planning (ERP); combination;
Conference_Titel :
Information Technology and Artificial Intelligence Conference (ITAIC), 2011 6th IEEE Joint International
Conference_Location :
Chongqing
Print_ISBN :
978-1-4244-8622-9
DOI :
10.1109/ITAIC.2011.6030200
