ERP

-ERP Product Cost Controlling

ERP

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--- 10%
--- 4%,

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--- 10 ......

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--- ERP
ERP
---1.
---2. ERP
---

---1

,
---2

---3

---4 1 2

---5

---6

--- ERP
ERP

--- ERP

BOMWork CenterRouting

ActivityMaterial Master Data

ERP
Production OrderGoods MovementTime Ticket

---ERP
Cost ObjectCost Flow,Variance
AnalysisERP

---ERP

Cost Object Controlling

---
--- 1

ERP
1

---A
--- ERP
,
--- MRP
Planned Order

---

Preliminary Cost
ERP

---

ERP
---B

---

ERP
---1
2001 5 WH01 125
---2

960 RMB/ 120000

RMB 125960
---3
120000 RMB 1 B.

---

---C1C2C3
---

500000 RMB CC01

350000 RMB CC01 1C2

2001 5
80000 RMB 70000 RMB CC01 1C3 400000
RMB WH01 1C1
---D
---

CC01 C2C3

CC01

--- 1
1. 2001 5

ACT01 100 H

160 H

300 H

ACT02

200 RMB/H 250 RMB/H 200 RMB/H

ACT03

20000 RMB 40000 RMB 60000 RMB

---E
---

D.
Costing Sheet

2001 5 WH01
15000 RMB
---F1F2
---

= -
--- / ,/
2001 5
880000 RMB 385000RMB
---(F1=C1-E=400000-15000=385000
---F2=C2+C3-D=850000+150000-120000=880000
---G1G2
---Work In Process

=-
---

2001 5

 255000RMB
---H.
---
A. ERP
1. 2001 6
100 2.
ERP
4000 RMB/ 400000
RMB3. 400000 RMB

---I.
---

=-
---

--- / /

---
2 3

--- 2001 5
2001 6

---2001 5 6 2
2. 2001 5 6

2001.05 120000

20000

40000 60000 15000

2001.06 50000

60000 60000 10000

--- 2001 6 35000 RMB

---I=170000+20000+100000+120000+25000-400000=35000RMB
----- 4
4
--- 4 2001 5 2001 6
4
0
---
ERP

--- ERP

---
---ERP 2001 9
---ERP 2001 6

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