IC697MDL671
IC697MDL671
IC697MDL671
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〖厦门光沃自动化设备有限公司 竭诚为您服务〗
〖联系人：欧先生 〗
〖手机：18030229053() 〗
〖: 2479261344 〗
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【价格】如此低价,一家
【货期】大量现货,下单后即可发货
【质量】全新原装,进口***
【保障】产品经过专业检测，质保一年,15天包退换
【品牌】Allen-Bradley罗克韦尔、ABB、本特利Bently 3500系统卡件、GE、艾默生西屋等模块卡件
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ERP 的成本管理模块能够对企业全部的生产经营活动进行成本核算和成本控制，不仅可以根据其生产特点和工艺流程确定成本对象，按步骤、品种、批别进行成本计算，还可以根据管理的需要得到各种决策支持信息；不仅可以按月，还可以按旬，甚至按日计算成本。总的来说，理论上 ERP 可以提供每一批每一步每一种产品每时每刻的成本信息，而在手工核算时，要想了解这样的成本资料是不可能的，或者为得到这样的成本资料代价是高昂的。
三、ERP系统中的成本计算
在ERP系统中，成本计算的基本数据包括采购成本、材料定额、工时定额以及各种费用率等，它们分别记录在物料主文件、物料清单、工作中心和工艺路线等文件中。这些基本数据有些是数量性数据，它们的准确性决定着成本计算的准确性。产品成本的计算大致要经过以下几项工作：确定计算对象；确定成本计算期；核算材料实际成本；归集与分配各项生产费用；在产品和在制品之间分配产品成本。
ERP的成本计算通常采用滚加法，采用滚加法计算产品成本时，滚加的结构和依据就是产品的物料清单。处于各个不同层次物料项目的成本都包含两个部分，即本层发生的增值成本和底层累计的成本。一个典型的产品物料清单中，最底层的物料项目都是外购件，即原材料或标准件，它的材料费和采购间接费之和组成产品成本中的直接材料费。进入上一层后，如果发生加工装配作业，则发生这一层的直接人工费和制造费是物料在本层的增值，也称增值成本。再将加工成本同低层各项成本累加在一起，则组成滚加至本层的物料项目成本。
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