关键词: 企业资源计划, 广义工作中心, 作业成本法, X列表

Abstract: To overcome shortcomings of traditional Activity-Based Cost (ABC) method and to support cost management of dynamic reconfigurable manufacturing systems under Computer Integrated Manufacturing (CIM) environment, an ABC method based on generalized work centers was proposed. The method was constructed based on the dynamic modular structure of generalized work centers bill. It was composed of the cost distribution from enterprise resources consumption to products cost of basic work centers and the cost roll-up from the basic work centers to the enterprise work center. An example explained that the proposed method could provide more efficient, accurate and integrated cost information and decision supports for the reconfigurable CIM systems compared with the traditional ABC method.

Key words: enterprise resource planning, generalized work center, activity-based cost, bill of X, application