对比分析了机械行业和冶金行业的生产特点,总结了冶金C IMS的体系结构.根据冶金生产的特点,提出冶金企业CIMS以资金流为主线的体系结构,描述了冶金CIMS的资金流模型和成本控制模型,并对资金流模型实施中的关键问题进行了讨论.
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