Mes Cost Management Systems-oriented Research, Based On The Standard Cost System

With the development of market economy, under the conditions of market economy and the information period of opened, integrative economy in the whole world, enterprises competed though cost, quality, service and speed in the market. The cost is a key influence factor in enterprise competition abilities. Adapted to the market economy age, establishing the system focus on cost is very important to price competition, enhancing enterprise competition and economic benefit, In this thesis, the special emphasis has been put on the methods and theory of cost of Manufacture oriented to MES. The mainly content as follows:1. Introducing the theory and meaning of cost and cost management, expounding characteristic and function of standard cost, analyzing the function of MES in workshop management, which is the basic theory of cost management system.2. Through analyzing status that ERP system is lack of controlling cost in real time for workshop and MES don't contain cost management module, so cost management is added to the MES to enhance controlling cost of workshop.3. This thesis detailed analyzes the flow of workshop calculating cost based on standard cost, puts forward designing project of cost management system based on standard cost orient to MES, and establishes cost management model.4. Based on Dalian Iron & Steel Group Co. Ltd cost calculating status and characters, through analyzing requirement of enterprise for cost management functions and calculating flow, this thesis constructs cost controlling model, designs and exploits workshop cost management system.Cost management is the end of all managements system, The thesis analyzes flow-enterprise production mode and character of cost accounting flow, designs and develops workshop cost management system bases on standard cost facing to MES, it realizes integration between cost management and other management system, and it realizes the integration between the cost managed system and other systems of management. The system integrates material-flow, capital-flow and information-flow, which realizes controlling workshop cost, reducing needless management cost; improving speed of accounting cost, reducing time in statistical works. At the same time, this system is significative to other flowing enterprise in cost management and system exploitation.