The Research, Based On The Erp Operating Cost Management System Designed

Activity-based costing (ABC) introduced into China since the late 1990s, scholars have done a lot of exploration and research about ABC, for their minds are affirmed, but the areas of research in practice is rarely involved in the research filed, which restricts the operation cost of method in enterprise application. With the information-based technology, combined with the value chain and supply-chain theory of enterprise resource planning (ERP) implementation in the enterprise, to provide in-depth application of activity-based costing in enterprise base, also enables enterprise cost management from cost control to the meticulous management. In recent years, scholars have also successfully applied to the operating cost among businesses, and achieved certain results, but most of them are used in manufacturing, rarely seen in commercial and service industries.This article aims at the complexity which commercial department itself has, proposed should construct the more precise cost accounting system, by means of information technology, research-based ERP system, operating cost management system will be helpful in the commercial department, will reflect the enterprise actual operation situation well, then promotion enterprise's development. Firstly, this paper discusses the operating costs of thought and theoretical basis of enterprise resource planning, and looking into the feasibility and necessity of a combination of both; Secondly, the cost of building management systems operation; Finally, an example in the specific ERP implementation with business operations in the accounting and management. This thesis seeks to make ABC into the operational stage of practical application; that will improve the internal cost management play an active role.