摘要:目前，我國正處于制造業信息化以及ERP技術研發應用的高潮期。由于ERP技術是在西方制造業企業的管理實踐基礎上加以總結和升華提出來的，因此，其更適合于按照西方的工業化的生產方式組織和實施。ERP所蘊含的科學管理思想和先進管理模式同我國大部分企業延續的傳統管理體系和落后的管理思想之間的沖突，是當前ERP工程實施應用亟待突破的瓶頸。

　　　本文結合興澄鋼鐵有限公司ERP技術成本模塊應用實例，分析其ERP技術實施所遇到的問題，探究影響及制約ERP工程實施的因素，并就中小企業ERP應用實施的有關問題提出自己的見解，展望了我國中小企業ERP應用的發展趨勢，并希望為即將或正在實施ERP的相關企業提供有益借鑒。

關鍵詞：ERP；中小企業；成本；解決對策

Abstract:At present, our country is in the informatization of manufacturing industry and ERP technology development and application of the climax period. Because ERP technology is summarized and sublimated from western manufacturing enterprise management on the basis of practice, therefore, it is more suitable for the organization and implementation in accordance with the western industrialized production. The conflict between the traditional management system of ERP contains the idea of scientific management and advanced management mode with most enterprises of our country continued and backward management idea, is the current ERP application engineering Bottleneck Breakthrough implementation.

　　　This combination of Xingcheng Iron and Steel Co Ltd, ERP technology cost module application examples, analysis of the implementation of the ERP encountered technical problems, explore the factors influence and restrict the implementation of ERP project, put forward their own views about the problem and the application of ERP implementation in SMEs, the prospect of development trend of ERP application in our country small and medium-sized enterprise, and hope that the relevant enterprise is going to implement ERP provide a useful reference.

Keywords  ERP  Medium-sized and small enterprises   Prime cost   Development strategies