Applied research of activity-based costing under ERP environment

With the continuous progress of science and technology and economic level, manufacturing enterprises' direct labor costs that account for the proportion of production costs continue to decline, the proportion of manufacturing costs rise sharply, The traditional cost accounting method is hard to reflect the true cost information. For “activity” as the center, based on the “cost drivers” imputation cost attract more attention. Introducing ideas on costing to ERP management platform, improving traditional cost accounting method, has become a hot research by many scholars. This paper studies the important role of the operating cost method for enterprises to improve cost management, the competitiveness aspects of the use of ERP environment, and on the basis of analysis of today's mainstream ERP systems costing application, noting ERP integration with costing and the importance of the theoretical basis, combined with cases to specifically illustrate how to apply costing.