Cost Management Eto Erp Environment Research

With the individuation of customer's demands, the manufacturing mode of Engineering To Order (ETO) is becoming more and more popular. But the peculiar manufacturing and managing characteristics of ETO enterprises, such as customization, rapid change of customer's demands and requirement of computing cost to order, add to difficulty of implementing ERP, especially cost management. This paper is based on one of the Jiangsu Province Enterprise Informationization Application Model Engineering-HTCG-CIMS. After introducing the principle of ERP and its cost management, this paper analyzes the management demands on cost control in advance, cost control during and after manufacturing process of ETO enterprises, and then studies the work logic, significance and key factors of cost management under ERP, puts forward an improved model on cost control in advance, sets forth the principle of the integration of finance management sub-system and business management sub-system of ERP system and its action to cost management. At last, this paper studies the bottleneck of the study enterprise implementing ERP to control cost and puts forwards the solution.