Construction Of Activity - Based Costing System Based On

The ERP system and the Activity-Based Costing belong to the advanced management thought, they all have their own advantages. In the academic research, the scholars of our country have achieved certain results in the ERP system and the Activity-Based Costing in their respective fields, but the two combined research is weak. In practical application, the ERP system in the enterprise application has been very common, but the combination is numbered. With the development of science and technology and the need of business management, the ERP system and the Activity-Based Costing of combination has become a development direction in the future. The construction Activity-Based Costing system based on ERP to realize the fine cost management, improve the core competitive ability for enterprise, to promote its sustainable and healthy development.Therefore, this paper first analyzes the background and significance of the ERP system and Activity-Based Costing.Through the study of literature study found that both of them are still not perfect, need to be further discussed, especially on the implementation of Activity-Based Costing system is still relatively lack. Secondly, through the study of the two theories, the two has the combination of the theoretical basis and the full theory basis in the necessity and possibility of combining. Again, through the systematic analysis of the activity-based costing system, completed the system construction work, to realize the Activity-Based Costing system and lay a solid foundation. Finally, through the research of F dairy company, found that the use of the traditional cost method will cause a certain degree of distortion of the cost, and according to the concrete conditions of F Dairy Company Limited completed part of the system construction and implementation of the work.