关键词: 责任流, 企业资源计划系统, 生产管理, 成本管理, 企业管理

Abstract: Coarse-grained management is one of the severest problems which restrict enterprises to improve competitive abilities. Western enterprise management is put in practice after enterprises' industrialization, which emphasizes the integration of goods flow, information flow and value flow. But to most of Chinese enterprises, because of the different social culture and mechanism, more attentions have to be paid to Time, Cost, Quality and, most of all, the responsibility relationship and control between these factors and people in enterprise. For this purpose, this paper presents the responsibility flow and responsibility flow management pattern. The responsibility flow is considered to be an important step after the integration of goods flow, information flow and value flow, guarantees successful running of the information integration, process integration and enterprise integration effectively, and to be the effective measure to solve coarse-grained management problem.

Key words: responsibility flow, ERP, production management, cost management, enterprise management