Cost management system ― pre-implementation in manufacturing SMEs

摘要

This paper presents a strategy that has been developed for the pre implementation stages of a cost management system as part of the Enterprise Resource Planning (ERP) implementation within a Small to Medium Enterprise (SME). This strategy relates elements of previous research into cost management, in relation to both senior management and workers' commitment and involvement in establishing improvement activities that support the cost management system. Two sequential models will be discussed in this paper; a pre-implementation model and a cost management model. Pressed Steel Products Limited, an SME within County Durham, is presented within this paper as a case study, in order to determine the applicability of the two models to small growing manufacturing businesses.