Oriented Cost Management System Design And Research For Mes Of Cigarette Manufacturing

Along with the advancement of Kunming cigarette factory change of technological upgrading projects, will continue to improve production line automation degree and the introduction of advanced enterprise management information system (such as ERP, etc.), but the main is for enterprise resource planning ERP system, it can’t be comprehensive, real-time and accurately reflect the current state of manufacturing information and material consumptions and cost information such as production data. At the same time, the existing field underlying control systems can real-time production information to the upper ERP management system. This kind of "information island" became the smooth implementation of Kunming cigarette factory’s future ERP upper management system such as bottlenecks, hard real-time tracking of production enterprises, leading to lower enterprise upper plan lacks effective real-time information support, coordinated management of the lower control links lack of upper level optimization, cannot be effective real-time control material consumptions, to manage the cost of production. Aiming at these problems, this scheme by HongyunHonghe tobacco group as the design goal of Kunming cigarette factory’s new plant environment, using the modern cost management theory and advanced information technology, combined with cigarette manufacturing enterprise production cost management features, study design based on the standard cost system MES oriented workshop cost management system.With modern management theory combined with cigarette manufacturing enterprise production management characteristics of the surrounding workshop production activities human, machine, material, method, ring five elements were analyzed, and the scientific and reasonable set up cost down center and the cost attribution object; To predict enterprise target cost, formulate feasible cost plan; By extracting MES each subsystem and other cost accounting data of the system, and to summarize, constitute the elements of cost allocation, convenient, quick and accurate implementation of workshop cost management, improve the work efficiency of workshop cost accounting, for the workshop for the machine team provide effective basis for the performance appraisal; Based on MES data provide key material consumptions of real-time data acquisition system for scientific analysis and forecast cost change trend, and enterprise ERP provides the standard cost of the same kind of index to compare, will produce the difference of information as the cost control of data on the basis of timely feedback to the MES related modules, finally realize the cost control by the later analysis processing to make analysis of the control; The actual cost and standard cost comparison, find out the main reason for the cost difference, to achieve the purpose of cost reduction.