operation costs system meaning in English

经营成本制度作业成本制度

This will include the content mainly on the factory management application of modern manufacturing industry and the theory and method of a series of operation foundation management system developed based on the operation cost system ( abc ) as the core . the purpose is to show that presently , facing with the flexibility and multiple change of management accounting application , erp is powerless . following this , it will induce the key factors of difficulties for a successful induction of application erp software in domestic enterprises
经由对新一代套装erp系统复杂庞大的功能进行深入分析，包括在现代制造业工厂管理应用之主内容，及在作业成本制度( abc )为核心所发展出来的一系列作业基础管理制度( abm )之理论及方法，以显示当前erp在面对弹性、多变化的管理会计应用上的无力处；继而引出国内企业难以成功导入套装erp软件之关键因素。