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ERP 中的产品成本控制(Product Cost Controlling)是一个集成性很高的模块。接触过此模块的财务及管理人员往往有这样的困惑:首先,它和我们传统的成本计算方法有显著的不同;其次,它的标准成本和差异分析等概念又恰恰是财务管理中的基本概念。由于ERP在产品成本控制模块上提出了新的管理思维方式,很多人对于此模块在管理上的应用总是不得要领。不过,好在我们对类似下面的对白并不陌生:
Product Cost Controlling in ERP is a very integrated module. Financial and management personnel who have come into contact with this module often have the following confusion: First, it is significantly different from our traditional cost calculation method; secondly, the concept of standard cost and difference analysis is precisely the basic concept of financial management . Because ERP puts forward a new management thinking mode on the product cost control module, many people always can not get the management application for this module. Fortunately, however, we are no stranger to conversations like the following: