目前大多数成熟的 ERP 系统中,成本管理采用的是标准成本体系,而在有些国家(比如我国),会计制度或会计实践习惯上要求产品成本以实际成本计价。那么如何同时满足这两方面需求呢?由此我们引入了物料明细分类账。简单地说,物料明细账是记录单个物料(包括原材料、半成品及产成品等)明细发生业务的辅助分类账。每个物料都相当于一个明细科目,通过月末物料明细账的多层次结算实现按单个物料 Currently most mature ERP systems, cost management using a standard cost system, while in some countries (such as China), accounting practices or accounting practices require that the actual cost of product pricing costs. So how to meet these two needs at the same time? Thus we introduced the material breakdown ledger. Briefly, a subsidiary ledger is an auxiliary ledger that records the breakdown of a single item of material (including raw materials, semifinished products, finished products, etc.). Each material is equivalent to a detail subject, through the month-end bill of materials multi-level settlement by a single material