The enterprise resource planning (ERP) is an advanced information management mode widely applied in modern large manufacturing enterprises. Its functions cover the whole process of productions and operations in enterprises including such as the production planning management, purchasing management, inventory management, cost control, financial management, human resources management and quality management. The cost management system as the primary subsystem of ERP project of Baotou Steel, its purposes are to establish a perfect cost collection system through such related subsystems as the production and marketing, quality, equipment, purchase and salary of ERP system. The objects of cost accounting are refined by the activity-based costing so as to realize the various targets of cost control of Baotou Steel.

ERP  /  activity-based costing  /  cost control  /  production and operation  /  subsystem