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In the paper, it is introduced the implementation process of ERP cost management module system in the new system of Baotou Steel and partial function of the system. The analysis is given from aspects such as application of activity-based costing theory, system flow of the cost accounting, responsibility of cost accounting. From sales order, implement production and sales integration, ERP information system plays a guiding role in production and operation and product sales of the company.

, authors=Xiao-yun WANG^{1, 2}, Xiao-lin ZHANG¹, authorsList=Xiao-yun WANG, Xiao-lin ZHANG, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1319262573296468310, articleId=1319262572902203732, tenantId=1146029695717560320, journalId=1185652524569653253, language=CN, title=包钢ERP成本管控体系的构建与实施, columnId=1185882040642716431, journalTitle=包钢科技, columnName=其他, runingTitle=null, highlight=null, articleAbstract=

文章对ERP成本管理模块系统在包钢新体系的实现过程和对系统的部分功能进行了阐述。并从作业成本思想的应用、成本核算系统流程、成本核算责任等几个方面给出分析。ERP信息化系统从销售定单开始，实施产销一体化，为公司的生产经营、产品销售起到了指导作用。

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王晓云（1990-），女，内蒙古包头市人，在读硕士，助理工程师，现从事信息管理工作。

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王晓云（1990-），女，内蒙古包头市人，在读硕士，助理工程师，现从事信息管理工作。

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