Through analysis the activity workflow, establish the accounting system, cost centres and calculating system which is suitable for the aim of management and satisfy company's need of plan, control and decision under the way of JIT manufacturing , activity-based costing and Enterprise Resource Planning (ERP) software, and offer some improving recommendations and solution.
This paper is precisely stemming from this motive, attempts to design one kind of cost calculation system under the ERP environment, so as to achieve the accurate unmistakable actual cost of product, to provide a real precise cost information of product for enterprise's decision-making, then effectively control cost and enhance the enterprise's cost competitive advantage.
through establishing the basis work of calculation system of activity-based cost in the ERP environment, and establishing ABC institution in the financial module of ERP, then designs the calculation system of activity-based cost under ERP environment from the angle of enterprise management;
On the basis of summarizing the domestic and the international researches, I adopt manymethods (such as case study, compared research) to analyze the enterprise's environmental costchecking, which is the core problem in environmental accounting and hope to make a littledevotion to the construction of environmental cost checking system in China.
The development history of the accounting system of water supply in the USSR is presented.
Building a gross regional product accounting system for a regional economy forecast, with special reference to Moscow city
Computer-based gas accounting system at the TETs-26 Mosenergo cogeneration station
To take this value into decision-making and GDP accounting system is considered to be one of the economic solutions for ecological problems.
To support this expectation, the detailed theoretical analysis of the block structural paths in the social accounting system is presented supplemented by economic analysis of the Indonesian social accounting matrices for 1975, 1980 and 1985.
A universal calculation system was developed that allows one to obtain and analyze functional models of toxicity and the combined effects of toxicants.
Using this automated calculation system, more than thirty production units for synthesizing chemical dyes and intermediate products are designed and converted to synthesizing new products.
Modeling Russian exports and imports in a forecasting and analytical calculation system
Accordingly, the model has been built in one methodological framework (input-output framework) and operated by using one calculation system (inversion of input coefficient matrix), taking interspatial and intersectoral linkages into consideration.
Construction of a computed tomographic phantom for a Japanese male adult and dose calculation system
From the West to china,the authors talk a lot about social responsibility accounting and the necessity and possibility of having our own. A basic frame work for its accounting system, check index system and monitor system has been brought forward.
Traditioanal accounting, with stability of money value as its base and historical cost as its principle, has been challenged by price changes. Accounting information distortion has become a serious oractical problem. What's to be done? The authors of the artical auggcst that preparations be made before establishing China's Price Variation Accounting, such as transformation of traditional concepts, improvement of accounting systems on material cost, fixed assets, product cost and profit, and so on.
The article probes into the methods to bring quality cost into the new accounting system through analysing the establishment of quality cost items, the principles and methods of quality cost accounting, the relationship between quality cost items and accounting items.