急!请教高手 毕业论文摘要的英文翻译！诚谢！！

Question

摘 要
制造业是我国经济发展的支柱产业，国家一直将其放在极其重要的战略位置。近年来，随着全球经济一体化进程的加快，高新技术的迅猛发展与广泛应用，我国制造类企业面临着前所未有的竞争压力。要想在激烈的竞争中生存、获利与持续发展，就必须引入先进的管理理念，向管理变革要效益。实施企业资源计划 (Enterprise Resource Planning，ERP)正是变革企业管理，提高竞争力的有效途径。与此同时，生产及经营环境的变化也给传统成本管理带来了新的挑战，使其在某些方面暴露出明显的不适应性。而现行ERP系统中仍集成落后的传统成本管理模式，改进ERP系统中的成本管理模式已迫在眉捷。
针对以上问题，本文以ERP和作业成本管理的理论为指导，对ERP环境下的作业成本管理进行研究。主要的研究工作如下：
首先，指出现行ERP中传统成本管理的局限性，剖析作业成本管理的优越性，提出将ERP和作业成本管理进行整合的设想，并对两者整合的可行性、优势以及方式进行分析。提出两者的整合方式是作业成本管理模块作为ERP的一个功能子系统来运行，从而使其具有相对独立性，但又必须与其他子系统结合应用。
接着，构建ERP环境下的作业成本管理系统。在分析作业成本管理功能的基础上，构建了作业成本管理系统的功能模块和体系结构，同时考虑了作业成本管理系统与ERP中其他子系统的集成方案。
最后，在系统构建的基础上，就作业成本管理的核心功能——作业成本核算和作业成本控制在ERP环境下的实现进行探讨，提出了实现思路，并辅以案例分析加以验证。

Answer 1

China's manufacturing industry is the economic development of pillar industries, the state has put an extremely important strategic position. In recent years, with global economic integration to speed up the process, the rapid development of high technology and extensive application of China's manufacturing enterprises are faced with unprecedented competitive pressure. In order to survive fierce competition, profit and sustainable development, it is necessary to introduce advanced management concepts to the management changes to benefits. The implementation of ERP (Enterprise Resource Planning, ERP) is the transformation of enterprise management, improve the competitiveness of an effective way. At the same time, production and business environment changes to the traditional cost management has also brought new challenges, in some ways it revealed no obvious adaptation. The current ERP system integration is still lagging behind the cost of traditional management models, to improve the ERP system management costs have been imminent.
To deal with the problem, this paper ERP operations and cost management theory as a guide for ERP environments based costing management research. The main research work are as follows:
First of all, that the existing ERP in the limitations of traditional cost management, analysis of the superiority of the operating cost management, the proposed operating cost management and ERP integration idea, and the feasibility of integrating the two, as well as the advantages of an analysis of the way. Put forward the integration of the two is activity-based costing management module as a function of the ERP system to operate with relative independence in order to make it, but must be combined with other sub-system applications.
Then, to build ERP environments based costing management system. In analyzing the operating cost management functions on the basis of the operating costs of building a management system architecture and function modules, taking a operational cost management in ERP systems and other sub-systems integration program.
Finally, in building a system based on operating cost management on the core functions - the operating cost and operating cost control in the ERP environment for the realization of the study and make the realization of the idea, supported by case studies to be verified.