The Research For Enterprises' ABCM System Based On ERP

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. Second, establishing ABCM, which is separated as activity, data and information platforms, achieve accounts and management. At last bring up an idea that fulfill ABCM by ERP, mainly including that establishing the relations between cost motive and products cost, devising proper accounts and accounting procedure. And cite an example to finish ABC calculations by ERP.