企业资源计划(ERP)是在西方工业化程度很高情况下提出的先进管理理念,强化了以时间为主线的计划管理.但是,对于工业化程度不高、管理基础薄弱的中国企业,只强化时间管理是远远不够的.论文将成本控制和创新管理融进企业资源计划系统中,提出了时间-成本-创新三主线ERP管理体系,并应用国际制造战略调查(IMSS)数据库对该管理体系的合理性进行了实证研究.
Enterprise Resource Planning (ERP), a theory of advanced management, raised under the condition of high western industrialization, has strengthened planned management with time as main line. But, for Chinese enterprises with low industrialization and immature management, merely consolidating time management is far from sufficience. It puts forward ERP management system with three main lines of timecost-innovation, in which cost control and innovation management are also considered. An empirical study is earried out with the International Manufacturing Strategy Survey (IMSS) database.