CAJ | 학술논문

在材料核算与管理中实施 ERP项目，可以大幅度提高工作效率，使核算更加明细，材料费用控制与预算管理更加有效。ERP系统应用在材料核算与管理方面存在着对账外料的管理与控制缺乏灵活性、标准价格不能及时更新、发货不能及时过账、部分材料不能核算到最底层的生产单位等问题。要加强 ERP系统材料核算与管理工作，必须加强账外料的控制与管理；必须加强标准价格的更新和管理；必须加快业务进度，及时完成业务；必须优化功能提升，做好材料费用明细核算。
재재료핵산여관리중실시 ERP항목，가이대폭도제고공작효솔，사핵산경가명세，재료비용공제여예산관리경가유효。ERP계통응용재재료핵산여관리방면존재착대장외료적관리여공제결핍령활성、표준개격불능급시경신、발화불능급시과장、부분재료불능핵산도최저층적생산단위등문제。요가강 ERP계통재료핵산여관리공작，필수가강장외료적공제여관리；필수가강표준개격적경신화관리；필수가쾌업무진도，급시완성업무；필수우화공능제승，주호재료비용명세핵산。
Implementing ERP (Enterprise Resource Planning ) in material accounting and management contributes to raising greatly work efficiency ,making the accounting more detailed and ensuring material cost and budget manage‐ment more effective .ERP system has such problems in its application in material accounting and management as in‐flexibility in control over off -book materials ,slow update of standard price and delaying transferring accountant of delivered goods .Therefore ,it is necessary to take countermeasures in respond to the problems above .