In this paper, through the design of cost accounting module of Harbin Songjiang copper ( Group )' s ERP system, it fully reflects the convenience of modern information technology for discrete enterprises ' operation and also reduce the production costs. 本文通过哈尔滨松江铜业集团ERP系统的成本核算模块的设计,充分体现了现代信息技术对离散型企业运转带来的便利并同时使生产成本降低。