Implementing ERP (Enterprise Resource Planning ) in material accounting and management contributes to raising greatly work efficiency ,making the accounting more detailed and ensuring material cost and budget manage‐ment more effective .ERP system has such problems in its application in material accounting and management as in‐flexibility in control over off -book materials ,slow update of standard price and delaying transferring accountant of delivered goods .Therefore ,it is necessary to take countermeasures in respond to the problems above .%在材料核算与管理中实施 ERP项目，可以大幅度提高工作效率，使核算更加明细，材料费用控制与预算管理更加有效。ERP系统应用在材料核算与管理方面存在着对账外料的管理与控制缺乏灵活性、标准价格不能及时更新、发货不能及时过账、部分材料不能核算到最底层的生产单位等问题。要加强 ERP系统材料核算与管理工作，必须加强账外料的控制与管理；必须加强标准价格的更新和管理；必须加快业务进度，及时完成业务；必须优化功能提升，做好材料费用明细核算。
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