國內外許多企業使用ERP系統整合企業資訊及價值鏈，以協助企業獲得更及時、更正確的成本資訊。然而，實務上ERP系統在實施過程中，常會遇到許多問題，本研究使用個案研究方法，將作業基礎成本制（ABC）導入ERP成本結算流程，以改善個案不銹鋼公司流程中頭尾鋼板損耗成本以及重複製程成本分攤問題，再以實際數據範例，驗證此成本模組改善之可行性，並比較改善前後之成本差異，結果顯示改善流程後之產品獲致較為精確之單位成本，此有利於管理當局制定產品訂價策略並提高企業經營決策能力。

Enterprise Resource Planning (ERP) is utilized by many domestic and foreign companies to integrate the enterprise information and value chains to acquire timely and correct cost information. However, companies often encounter many problems when implementing ERP systems. The study uses a case study approach to analyze how Activity-Based Costing system being integrated into ERP system to resolve the cost problems of stainless rolling steel loss and repeated procedure in the manufacturing process of a stainless steel corporation. The modified process is verified with an example to prove its feasibility, followed by an analysis of cost variance before and after the change. The results indicate that the ABC system effectively resolves the problem of cost allocation caused by the procedure. With the more precise unit cost, it will enhance the ability of management in product pricing.