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目前ERP系统已广泛的运用到了机械制造业,那么企业如何利用现有的ERP系统进行成本计算呢?以下以金蝶K3的ERP软件为例阐述机械制造企业是如何进行成本计算的。首先我们必须了解机械制造业的产品的生产工艺,一般是购入钢材类材料,经过下料工序--机加工序--焊接工序--装配工序形成产品,所以产品BOM清单分4层(毛坯件、机加件、焊接件、产成品)。见BOM结构图。因此产品成本核算分四步骤,成本的责任中心四个(下料车间、机
At present, ERP system has been widely used in the machinery manufacturing industry, so how to use the existing ERP system for enterprise cost calculation? The following to Kingdee K3’s ERP software as an example to explain how the cost of manufacturing machinery manufacturing company. First, we must understand the manufacturing process of machinery manufacturing products, usually the purchase of steel materials, through the blanking process - machining sequence - welding process - the assembly process to form the product, so the product BOM list is divided into 4 layers Pieces, machine parts, welding parts, finished products). See BOM structure diagram. Therefore, product cost accounting divided into four steps, the cost of responsibility center four (cutting shop, machine