Research on the Information Integrated Model of ERP and ABC in the Environment of Project Manufacturing

Focused on the issues of the project manufacturing enterprise without considering the proportion of overhead increased evidently in products total cost, still adopting traditional costing accounting methods may cause the cost information of project to distort and make a biased strategy decisions. According to analyze the feature of ERP system and the basic principle of activity-based costing (ABC), summarized the theoretical foundation of integrating ERP and ABC, and made the basic model which integrated ERP with ABC. Eventually, with considering the feature of ERP system in project manufacturing enterprise and the basic model, constructed the information integrated model of ERP and ABC in the environment of project manufacturing.