I
摘 要
ERP 系统集信息技术与先进的管理思想于一身，是现代信息技术与现代管
理理念的有机结合，是企业实现经济效益最大化的有效途径。近几年来，随着
混凝土欧亿·体育（中国）有限公司发展，ERP 系统作为提高企业核心竞争力的重要工具也被广泛引入
应用。在现有市场经济的大环境下，降低企业的产品成本成为提高企业效益的
一个重要途径。而直接影响产品成本最重要的部分就原材料采购成本这一环节，
做好入料成本控制就成为 ERP 系统的核心部分。

本文首先阐述述了 ERP 系统国内外的研究现状及我国混凝土欧亿·体育（中国）有限公司的应用情
况，接着对 BY 公司引入 ERP 系统后起到的作用进行了描述，并提出了入料模
块存在的问题。然后对 BY 公司 ERP 入料成本控制进行实证分析，并提出了影
响入料成本的因素及进行入料成本控制的途径。

关键词：ERP；混凝土；入料系统；成本控制Abstract
The ERP system includes the IT technology and the advanced management
thought, for using the existing resources of the enterprises as much as possible, to
maximize the economic benefits of enterprises. In recently years, by the developing
of the concrete industry, the ERP system which as an important tool to improve the
core competitiveness of enterprises be used widely. In the condition of the market
economy, it is a very important way to improve the benefit of enterprise is to reduce
the product cost, but the most important part to influence the product cost directly is
the cost of raw materials purchase, so the main part of the ERP system is to control
the cost of the raw materials purchase.
At first, the article describes the status of the research of the ERP system in
China and abroad, and the application of the ERP system in the concrete industry in
China. Then it describes the effect by using the ERP system in the BY company, to
put forward the problem in the modular. Then the paper refers to the example analysis
of controlling the cost of the raw materials in the ERP system in BY company, so it
can put forward the influencing factors in the cost of the raw materials and how to do
it.
Key words: Enterprise Resource Planning; Concrete; Material feeder system;
cost control