ERP

ERP

ERP

ERP
ERP

<1> Cost of Goods

ManufacturedCost of Goods Sold
<2>
Value Added
<3><4> ERP

ERP ERP

Bill of Material / BOM

W P 8 3 0

1BOM

MRP

Multilevel BOMs 1
ERP

Cost rollup

Value Added

BOM
ERP
BOM BOM
BOM Usage

Work Center
ERP

2
Operation
WC01
WC02

WC04
WC03

 ERP Logistics
SchedulingCapacity
Planning

Setup

Routing
Operation
3

ACT201

10

ACT202

20
ACT203

30
40
3

10 20

3
WC01~WC04
Activity,
3 Setup

AssembleShutdown
ERP

Activity
ERP
4 WC01
WC01 CC01

ACT101

WC01

ACT102

CC01

ACT103

 CC01
CC01 ACT101ACT102ACT103

Material Master Record

ERP

Purchasing Info
Record
,

ERP

A 1

100

400

600

WC01

CC01

ACT101

12,000 RMB/

ACT102

2,000 RMB/

ACT103

500 RMB/

WC02

CC02

ACT201

40 RMB/*

A :
: 72,000

10

ACT101

D,E

ACT102

48

ACT103

96

ACT201

1,000 *

20

,:

0.4 RMB

34,000 RMB

4,000 RMB

ERP
BOM

5
5
A
A

RMB 340,000
340,000
RMB

RMB 144,000

RMB
RMB 28,800
28,800

RMB 12,000

RMB 96,000

RMB 48,000

RMB 40,000

A : 72,000

RMB

28,800

RMB
RMB 271,200
271,200

RMB 115,200

RMB 12,000

5:

RMB 96,000

RMB 48,000

 5 ERP
A
RMB 271,200
A

=72,000 * 1 / * 0.4RMB/ = RMB 28,800

= 2,000 * 100 / * 400 / * 34,000RMB/
+ 72,000 * 100 / * 600 / * 4,000RMB/ = RMB 115,200
= 12,000RMB/ * 1 = RMB 12,000
= 2,000RMB/ * 48 = RMB 96,000
= 500RMB/ * 96 = RMB 48,000
A = 28,800RMB + 115,200RMB = RMB 144,000
A = 40RMB/* * 1,000 * = RMB 40,000

ERP
A
A

RMB 340,000
340,000
RMB

RMB
RMB 68,800
68,800

RMB 144,000

RMB 28,800

RMB 12,000

RMB 40,000

RMB 96,000

RMB 48,000

RMB 40,000

RMB 271,200
271,200
RMB

RMB271,200
271,200
RMB
A : 72,000

RMB 115,200

RMB 12,000

6:

RMB 96,000

RMB 48,000

RMB 68,800
68,800
RMB

 A
A 6
RMB28,800
RMB40,000
RMB271,200 A RMB340,000

CC01

ERP:

ACT101

25,000

30,000

ACT102

500

600,000

120,000 50,000 20,000 180,000 10,000 20,000

ACT103

450

120,000

35,000 20,000

3,000

4,000

2,000

7,000

37,500

1,000

500

2,000

2,000
RMB/

500 RMB/
1,500
RMB/

150 RMB/ 350 RMB/

10,000

7
-

10,000
RMB/

 ERP -

7 CC01 3

ERP
CC01
3

7
ERP
ERP
ACT101 = 3,000RMB + 7,000RMB + 2,000RMB / 6
= 2,000RMB/
ACT101 = ( 25,000RMB + 30,000RMB + 4,000RMB +
1,000RMB) / 6 = 10,000RMB/
ACT101 = 2,000RMB/ + 10,000RMB/ = 12,000RMB/

ACT102ACT103

ACT101

12,000

4,166.67

5500

1,833.33

500 RMB/

ACT102
ACT103

RMB/

RMB/

RMB/

RMB/

2,000

1,200

340 RMB/

400

60

RMB/

RMB/

RMB/

500 RMB/

266.67

122.22

87.78

23.33

RMB/

RMB/

RMB/

RMB/

RMB/

ERP 8

A 8
5 :RMB

ACT101

12,000

4,166.67

5,500

1,833.33

500

ACT102

96,000

57,600

16,320

19,200

2,880

ACT103

48,000

25,600.32

11,733.12

8,426.88

2,239.68

87,366.99

33,553.12

29,460.21

5,619.68

: 72,000

7.2

RMB
RMB 271,200
271,200

RMB 115,200

RMB 87,366.99

RMB 33,553.12

RMB 29,460.21

RMB

5,619.68
8:

 9 ERP
10

10

RMB 271,200
271,200
RMB
D

2.88

34,000RMB/

RMB 97,920

4.32

4,000RMB/

RMB 17,280

48 2,000RMB/ RMB 96,000

96 500RMB/ RMB 48,000

12,000RMB/

20

20

RMB 12,000

RMB 68,800
68,800
RMB

72,000

0.4RMB/

RMB 28,800

1,000 40RMB/ RMB 40,000

: 72,000

RMB 340,000
340,000
RMB

9:

ERP

A 4.72RMB/340,000RMB / 72,000

Costing Sheet