CIMS环境下MRPⅡ与成本归集一体化的实现

Integrate MRP II with Cost Absorption in CIMS

针对现有ＭＲＰ Ⅱ软件不能反映单台产品生产进度和分批成本法不能归集单台整机成 本这一情况，提出了一种在以 ＭＲＰⅡ为核心的生产计划与控制和分批零件法成本控制基础上，实现 单台产品实际生产成本核算和生产进度查询的方法．该方法实现了对传统 ＭＲＰ Ⅱ功能的扩充，完 善了企业的生产管理模式和成本核算方法．

Cost absorption for complete machine and producing progress report of single product was not supportted by existing job cost method and MRP II. A method is developed to realize practical producing cost calculation and query producing progress of single product, on the basis of cost control with the job cost method and production plan and control based on MRP II. It developed the traditional function of MRP II, and the model of production management and cost accounting.