ERP结合PDM进行直接材料成本差异分析

Analysis of Direct Material Cost Difference Using PDM and ERP

介绍了ERP系统的管理思想及与直接材料成本相关的功能模块,给出运用PDM技术确定直接材料标准成本的方法,对直接材料成本差异产生的原因和如何强化直接材料成本的控制进行了探讨。

This paper introduces management thoughts of ERP systems and function modules related to direct ma- terial costs, and presents a method to decide the standard cost of the direct material by means of PDM technique. Also the paper investigates the reasons that lead to the direct material cost difference and the ways to enforce the control of the direct material cost.