摘要:目前，我国正处于制造业信息化以及ERP技术研发应用的高潮期。由于ERP技术是在西方制造业企业的管理实践基础上加以总结和升华提出来的，因此，其更适合于按照西方的工业化的生产方式组织和实施。ERP所蕴含的科学管理思想和先进管理模式同我国大部分企业延续的传统管理体系和落后的管理思想之间的冲突，是当前ERP工程实施应用亟待突破的瓶颈。

　　　本文结合兴澄钢铁有限公司ERP技术成本模块应用实例，分析其ERP技术实施所遇到的问题，探究影响及制约ERP工程实施的因素，并就中小企业ERP应用实施的有关问题提出自己的见解，展望了我国中小企业ERP应用的发展趋势，并希望为即将或正在实施ERP的相关企业提供有益借鉴。

关键词：ERP；中小企业；成本；解决对策

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