The Study On Manufacturing Cost Management Based On ERP

With the implementation of enterprise information system, the traditional production cost management can not adapt to the manufacturing's new requirement. The complex process which is both discrete makes the cost management difficult. Take a view of the cost management trend of the domestic and overseas manufacturing, the implementation of enterprise information system is the uptrend, which can share the information with other systems and provide the timely and exact cost information for the enterprise.This paper introduced definition in the system of ERP and development general situation, analyzed the characteristics and advantages of cost management in ERP system compared with traditional cost management, and expatiated cost management principle in the ERP system;This paper Regard manufacturing as the background, study the characteristics of the cost manage system of the manufacturing enterprise, analyzing the manufacturing industry production cost management process, according to actual circumstance of manufacturing enterprise, put forward Standard activity -based Costing system according to ERP.This paper focuses on applying ABC thought to make research of and design ERP system cost accounting and controlling flow on design stage,purchase stage and production stage, primarily including that : on design stage ,imitate and optimize product cost; on purchase process, applies the thought of ABC to account and control purchasing cost; on production stage, apply thought of Standard-based Costing to set up Standard cost parameters, and analyses the actual differentia into activity.The system is implemented in processing workshop of X Corporation, which shows that the approaches of the paper are feasible and practicable and uses for reference in the manufacturing cost management in ERP system.