国际商务英语毕业论文范文(英文) .docVIP

　　国际商务英语毕业论文范文(英文) [国际商务英语范文(英文)]2. Literature Revies into management accounting 　　Expectations for ERP systems to change management accounting odel for cost and performance measurement systems. s, those systems ake improvements, the first stage panies tend to add financial systems to meet regulatory requirements. As a result, they evolve into second stage systems s dominate; these panies are financial reporting driven. The panies s have customized, managerially relevant cost management, financial reporting, and performance measurement systems, hos are standalone. ERP systems only occur s s integrate cost management, financial reporting, and performance measurement (Kaplan and Cooper, 1998, p. 299). 　　An ERP system has a mon data structure that permits data to be entered and accessed from any is an integral part of an ERP system, and thus managers have information about present and future activities at operational levels aking decisions (Kaplan and Cooper, 1998, pp. 275-277, 285). ation, moary distortions can be reduced. Feedback ation improves learning. Thus, in managing at the activity level, costing, budgeting, performance measurement, bonuses, resource spending, forecasting, budgeting, production, etc. can beimproved in terms of efficiency and effectiveness. An ERP system ance information more frequently, even daily, rather than onth (Kaplan and Cooper, 1998, p. 279). 　Kaplan and Cooper (1998, pp. 301-306) state that the integration s alloanagerial processes, including budgeting, and information. Accuracy increases because activity-based budgeting is based on facts, and less upon poore, the activity-level focus of budgeting leads to more accuracy in forecasting the demands for all direct and, especially indirect activities. 　　At the same time as Kaplan and Cooper’s (1998) important book, Davenport (1998, p. 122) brace of enterprise systems may in fact be the most important development in the corporate use of information technology in the 1990s.” Davenport (1998