This paper, by analyzing the basic theory of ABCM, system principles and system structure, discusses the possibilities of the roles ABCM will play in ERP system, the advantages and the ways of combining two systems together as well.

• 论文通过对系统原理、构成与作业成本管理基本思想的分析,探讨了作业成本管理在ERP系统中发挥作用的可能性,两者相互结合的优势所在以及结合的途径。