SAP系统产品成本控制模块中的标准成本和差异分析

20093126ChinaManagementInformationizationMar.,2009Vol.12,No.6CHINAMANAGEMENTINFORMATIONIZATION/SAP(,200000)[]SAPR3(EnterpriseResourcePlanning,ERP),(ProductCostControlling)ASAP,SAP,SAP,[]ERP;;[]F27017[]A[]1673-0194(2009)06-0061-031,,,,,[]2008-09-09,,,,,,,,,,,413:,,,,,;,,,,:,,,,,,,,,,,,,,[1],.[J].,2007(8):173.[2].[J].,2007(10):172.[3].[J].,2007(2):19-20.[4].[J].,2006(3):98-99.[5].[J].,2007(10):105-107.[6].[J].,2007(6):55-56.[7].[J].,2006(4).16/CHINAMANAGEMENTINFORMATIONIZATIONSAP,,SAP,,,SAP,,,2SAPSAP(CostEstimate),,,,:(BillofMaterial)(WorkCenter)(Routing)(MaterialMasterRecord)(BillofMaterial),,,,SAP,,(WorkCenter)SAP,,,:,(Routing),,(Activity),,,(MaterialMasterRecord),SAP,,,SAP:,13SAP(ProductOrder),SAPSAP,,126CHINAMANAGEMENTINFORMATIONIZATION/,,(TargetCost),,,,SAPSAP3;2SAP2SAP4AA,A,,A1997SAPERP,2006(ProductCostCon2trolling)A,SAP,A5000,SAP,,A,95%,,,,3,:,,,,,,,,,6,:,,A,,,,,,,,,,,,,,ASAP,,,,[1],.SAP[M].:,2005.36