ERP

5
---ERP ERP

---
---
5

6
2001 5 CC01 880000 RMB

---

---
--- 5

2001 9
ERP

ERP
A.
3 45 7
5

---
ERP
125
4

---

----A = 950 / - 900 /120 = 6000

----A = 120 - 150 100 /125 900 / = 0
--- 100 125

--- = 1 - / = 20000 1 - 100

/ 125 = 4000
---

--- 8

---
---
CC01 2001 5 880000 (
1F2) 5 CC01
2001 5
ERP 5
200 /H250 /H 200 /H
---
Target Cost
Operating Rate =
/ 10% 6 CC01 2001
5 9
---Cost Splitting
7

---

 6 7 8 CC01

--- Volume
Variance
=
1 - 6 9
CC01
--- 10

---
---
Key UserEnd User

ERP

Summarized AnalysisObject ListsDetailed Reports

Object ComparisonsReport-Report
InterfaceDrill-down
---
11

---

---

---

---
12

12


2001 6 ERP
---
---
---Manufacturing Environment
--- ERP Discrete Manufacturing
ERP

<1>
<2><3>
<4>
< 5>
ERP Repetitive Manufacturing

---< 1>
Product Cost CollectorsProduction
Versions

---<2>(Cost Object Hierarchy)

---<3>Backflushing Tools

---< 4>
Reporting Points / Milestones

---

---

--- Scrap
VariancesResource-usage Variances
Mixed-price Variances
---
---

---
---ERP 2001 9
---ERP 2001 10
---
---gordonwangwen@sina.com
---cindysunjian@sina.com