基于流程工业BOM的成本计算研究

he importance of the management of cost and expense for enterprise was emphasized, and the types of enterprise cost and the calculation methods were analysed. The modeling and design method of the cost based on bill of material (BOM) in the process industry were put forward in this article. According to the principium of cost calculation in Enterprise Resource Planning (ERP), the time sequence characteristic of continual production process in the process industry, and the complicated feature of input-output in different production stages, the calculation method of cost of the process industry by BOM model were discussed based on roll method. It is propitious to predominate the information of cost consume in any time，to grasp the production bottleneck and to optimize the production process for enterprise. And it also dissolved the problem of cost calculation due to the specialties of production process in the process industry.