Recently an effort for applying IT to company's management activities appears as trends such as the daily use of the internet and e-business. Representative IT that operates by many companies for securing competitive advantage in these environmental changes and severe competitions is an ERP (enterprise resource planning) system.
As for domestic examples, 78% of companies with more than 1,000 employees use this ERP on the basis of 2006, and this trend is expected to be delivered to small and medium sized businesses again to spread increasingly.
As a result, many researches related to ERP haven been performed, and the main objects of these researches include the introduction and establishment of ERP, merits and demerits of effects of ERP, and further, establishment of the accounting system. and so on.
Accordingly, this thesis, concerning the reliability and timeliness of unit cost related to the cost system, which is a basis for the management decision mating among ERP systems of manufacturers, researched on the problems and improvement measurements of the cost system through a case of "P" company, a manufacturing foreign investment firm, in detail and also researched for the purpose of helping understand an ERP cost system with the results obtained from the above mentioned research, for preparing for the inevitable increase of the ERP system according to the subsequent information.
As a conclusion of the research on ERP cost system considered through the case study of "P" company, the result of cost operation may be determined not by the system solution but by the minds of persons in charge of cost operation, which is the result obtained based on the basic knowledge on ERP system. Since basic materials in the small unit are gathered to compose a final cost, there will be no result from the final system without accurate input of those materials. That is, the structure analysis and verification for each process of item code, raw materials required amount, unit cost file, process, wage rate at work center, difference analysis, etc. should be performed based on the operation standardization, and these analyses and verifications can be accessed not only by the case of "P" company but also by the general cases of companies after establishment of ERP.
If ERP systems usually operating by many companies are to be converted into the manually operating system and used for decision making, the business affair needs to be efficient so that it can escape from redundant works that recollect, modify, change various materials and correct various distorted factors to reprocess them into new materials. In addition, the research on unit cost, which is the most important among ERPs, should be performed so much that a material verifying the accuracy and timeliness of the ERP unit cost system can be produced to help CEO decide company policies based on this material.