This paper explains the development and theory of ERP and ABCM, including the actual research and practice level of them.
本论文对erp理论和作业成本管理理论的形成与原理进行了阐释，并介绍了这两种理论目前的研究水平和实践情况。
Therefore, ABCM can adapt the objective demands of cost management by high and new economic technique environment perfectly.
因此，ABCM能够很好地适应高新经济技术环境对成本管理的客观要求。
The ABCM enhances accuracy of product information, the validity of suppliers' management and the reliability of customer profitability analysis.
分析表明：作业成本管理提高了产品信息的准确性、供应商管理的有效性及客户赢利性分析的可靠性。
ERP and ABCM are two important tools to improve information quality and information relevance, while information quality and relevance greatly influent the manager's decision-making and management.
ERP和ABCM是提高企业的信息质量和信息相关性的重要工具，而信息的质量和相关性直接影响了企业的决策和管理的正确性和有效性。
ERP and ABCM are two important tools to improve information quality and information relevance, while information quality and relevance greatly influent the manager's decision-making and management.
ERP和ABCM是提高企业的信息质量和信息相关性的重要工具，而信息的质量和相关性直接影响了企业的决策和管理的正确性和有效性。
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