关键词: 企业资源计划系统, 现代企业管理, 时间-成本双主线, 成本控制

Abstract: Enterprise Resource Planning(ERP), which was proposed for the western advanced enterprises with high industrialization, can not solve the problems existed in Chinese enterprises with low industrialization, more employees and different culture background. For Chinese enterprises, effective cost control and effective employee management are very important. In this paper, the active cost control ideas are combined into western ERP, and a new framework of ERP system with double control from time and cost for enterprises under the global industrial competition environment, is introduced and discussed.

Key words: enterprise resource planning, advanced enterprise management, double control from time and cost, cost control