Research And Application Of Make-to-order Manufacturing Production Cost Management System

With the development of economic globalization, market competition is getting fiercer and fiercer. Enterprises come across new challenges at home and abroad faced changing market demands and rapid development of technology. At the same time, the level of automation of manufacturing enterprises is also greatly improved. Production mode is changing from labor-intensive to resource-intensive. Products are transforming from simple mode of a single specie and series production to complex pattern of order-based multi-species and small batch production. Manufacturing enterprises must respond rapidly in order to win in the competitive market, using advanced management mode and delivering low-cost, high-quality products to customers before the delivery time. Delivery time, cost, quality and service are the key factors affecting corporate profits. And the delivery time, quality and cost is primarily determined in the production process. So the production cost management is very crucial.This paper comes up with a solution of make-to-order manufacturing production cost management based on ERP/MES after researching the overall business process and problems enterprises are facing in the production cost management and the needs of production cost management, combining with the theory of production cost management and ERP, MES theory, according to the idea of activity-based costing. The information integration solution is proposed by analyzing the system design goals and the functional requirement and integration requirement of the system and so does the framework, function model, information model of the production cost management system. Based on the production data transfer relationship between product designing and manufacturing, the management of two core parts of manufacturing logistics cost are in-depth studied. In terms of the management of procurement cost, the business process is reengineered and the method of contract audit based on rules and the cost control model based on standard price library is proposed. Meanwhile, the calculation and control process based on standard library, the algorithm of cost analysis is come up with to achieve the goal of procurement cost control. In terms of production cost accounting, the distribution model of costs during production process is established according to the idea of activity-based costing. The operations were divided according to process ticket. The algorithm of production cost accounting is proposed on the basis of model of cost accounting based on process ticket. An example is given to prove the feasibility and accuracy of the algorithm. In terms of production cost analysis, the analysis algorithm has been proposed.Through all these studies, combined with the actual situation of enterprise, the C/S mode is chose to be as the software architecture mode of the production cost management system. The application software is completely developed by using visual basic.net and Microsoft SQL Server2008R2. The system has already been in business officially running, and completed the real-time cost control of raw material purchase and outsourcing processing and accurate accounting of production cost, and improved the level of cost management, and achieved the desired objectives.