| As the result of various and complicacy developing in manufacture of large complicated products such as automotive and mechanical equipments, as well as the continuous innovation of manufacturing method and the constantly changing of manufacturing mode, effectiveness and accuracy of cost calculation is required. Accuracy and effectiveness in cost calculation and analysis become to the most important basis in dealing with low cost strategy and profitability for manufacturing enterprises.The simple paper work is no longer suitable for today’s cost calculation requirement in enterprise, thus, IT technologies like ERP systems become more and more popular in moden management. Nevertheless, the standardlised ERP system cannot support all kinds of manufacture products, automotive as an example, has a much more complex way to produce and may need quite a few large database to support its operating. Therefore, to develop a SAP ERP based cost calculation and analysis module has become to the main demand by large manufacture corporations.In this article, the system would combine current production system, price and ordering system, and material system, through the study of manufactures and the cost calculation workflow, and integrate with the company’s ERP system, standardlised the database. The new system can abstract, process and select the data more effectively. The system can also create the most important parts list. The addition of the function for list comparison is a particularly important function of KPI for many departments. Furthermore, the system optimizes the calculation of WIP, which can increase the efficiency of WIP calculation. At the same time, the system provides convenience of the work after inventory period.The implementation of the program can play a reference role to systematization and intellectualization for cost calculation, further improve the efficiency of cost calculation, provide favorable basis of cost control and cost analysis. |
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