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论文类型：会议论文

发表时间：2007-09-05

收录刊物：EI

摘要：Integrative production cost management method is important to connect production logistics activity information with cost management requirements. And it provides cost method which results in accurate accounting and efficient controlling of product cost in iron and steel enterprise. The integrative mode based on Activity-based Costing and ERP/MES is presented for cost management, which satisfies information integration centering on cost and makes logistics, fund and information flow together. The integrative cost method under the mode is studied to ensure accounting rationally, which allots expenses with rules defined by user according to attributes of resources in the logistics and establishes cost pools and drivers. The software system is designed and applied in a certain enterprise. The results of application show fine cost management, product cost reduced and the enterprise' market competency strengthened. © 2007 IEEE.