主营业务成本

企业成本降低是ERP系统实施后的理论预期效益，文章采用沪深两市制造业上市公司的数据，分析检验了ERP系统对企业主营业务成本和运营费用的实际影响。

In this article we tested the effect of ERP implementation on the principle business cost and operating cost of the listed manufacturing companies in China , and found no evidence to support the argue that ERP implementation can reduce the cost of enterprise .

关于主营业务成本存货验证法的思考

Thinking on the Inventory Verification Method of the Main Business Cost

环保活动支出占主营业务成本及其它业务支出的比重（1.05%）；

Proportion of the EPE over the cost for core business and other business ( 1.05 % );

主营业务萎缩、成本上升、重大投资失败、过度负债、大股东占用资金以及不当担保等，是产生财务危机的内部具体原因。

The shrunk principle business , the increased cost , the heavy loss in the investment , the excess loan , the fund occupied by the important stock holder and the undue assurance are all the factors to create the financial crisis .

主营业务收入、主营业务成本、应交税费、总资产是影响汽车制造业实际税负率的主要因素。

Income , cost , tax and asset as four main factors have an effect on tax burden rate .

同时，按产品或业务类别列示主营业务收入、主营业务成本及营业利润情况。

Simultaneously , situation of income from main business , main business cost and operating profit shall be presented in accordance with products or business types .

因此，直接影响主营业务利润的主营业务成本自然成为审计师工作的重中之重，而存货的日常管理和期初、期末余额与主营业务成本是息息相关的，那到底是如何关联的？

Therefore , the main business cost , which influence the business profit , become the key point of the auditing , the daily management , beginning and final balance is closely related to main business cost .