ERP系统在包钢股份生产成本管控中的应用

Applications of ERP System in Production Costs Control of Inner Mongolia Baotou Steel Union Co.,Ltd.

企业资源计划(ERP)是现代大型制造企业普遍采用的一种先进的信息化管理模式,其功能覆盖企业生产运营的全过程,包括生产计划管理、采购管理、库存管理、成本管控、财务管理、人力资源管理和质量管理等。ERP成本管理系统作为包钢ERP项目的一个主要子系统,其目的是通过ERP系统的产销、质量、设备、采购、薪资等相关子系统,建立完善的成本收集体系。通过作业成本法细化成本核算对象,实现包钢多种口径的成本管控目标。

The enterprise resource planning(ERP)is an advanced information management mode widely applied in modern large manufacturing enterprises.Its functions cover the whole process of productions and operations in enterprises including such as the production planning management,purchasing management,inventory management,cost control,financial management,human resources management and quality management.The cost management system as the primary subsystem of ERP project of Baotou Steel,its purposes are to establish a perfect cost collection system through such related subsystems as the production and marketing,quality,equipment,purchase and salary of ERP system.The objects of cost accounting are refined by the activity-based costing so as to realize the various targets of cost control of Baotou Steel.