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在ERP系统中,采购费用分摊的处理涉及供应链的采购管理系统、库存管理系统、存货管理系统以及应付款管理系统。中级财务会计理论教学中关于采购商品发生的非正常损耗、赠品、运杂费及相关税金的分摊处理等是教学的难点,本文研究非正常损耗、正常损耗、赠品和运杂费分摊处理在ERP系统中的应用就有着很强的参考价值。
In the ERP system, the procurement cost sharing process involves the supply chain procurement management system, inventory management system, inventory management system and payable management system. Intermediate financial accounting theory of teaching on the procurement of goods non-normal wear and tear, gifts, transportation fees and related taxes and other aspects of the allocation of treatment is the difficulty of teaching, this paper studies non-normal wear and tear, normal wear and tear, gifts and transport charges in the ERP system The application has a very strong reference value.