战略成本管理与erp（Strategic cost management and ERP）.doc

战略成本管理与erp（Strategic cost management and ERP） Strategic cost management and ERP Strategic cost management and ERP 2008-12-20 15:15:54 Abstract: the strategic cost management in the early 1980s Simon proposed by British scholars, later academic attention and has carried on the improvement and development, has become a widely used method in modern enterprise management. Since twenty-first Century, the enterprise management information has been paid special attention by the enterprises, so the relationship between strategic cost management and ERP has become a common concern. This paper discusses the integrated relationship between strategic cost management and the ERP that have a common purpose, concept between the two; complement each other and mutual improvement; ERP provides the technical foundation for strategic cost management informatization, and also reflects the basic thought of the strategic cost management thought. Key words: strategic cost management, ERP, activity-based costing management, target cost management Changing the progress of information technology and market information, so that many enterprises have adopted ERP system to manage the enterprise logistics, capital flow, and information flow; on the other hand, the competition of the market, make the enterprise use strategic cost management to obtain the cost advantage, and improve the comprehensive competitiveness of enterprises and competitive advantage. Therefore, cooperation between ERP and strategic cost management is the inevitable trend of enterprise management, but what is the relationship between the two, is complementary and coordinated etc. these issues are worthy of attention, this paper. First, the concept, idea, content and method of strategic cost management Strategic cost management is an important branch of research on cost management, which is based on the strategic management theory as the foundation, development and emerging field of management based on the traditional cost the