• ERP software
• calculation process
• costing model

Enterprise resource planning (ERP) software can be considered as a set of best practices for improving the management of organizational processes. Companies that decide to go through this kind of software introduction project must be aware that, to have the most of advantages from these systems, they have to implement them how they are devised without excessive and dangerous customization.
Their impact on organizations is therefore as massive as a processes reengineering and the path to update or replace all the company´s process is a challenge requiring a lot of time and effort since many are the processes within companies and many are the activities they are composed of.
Calculation is the process of determining the cost of each product the company manufactures and it is just one of the processes to be redesigned. To have an efficient calculation result not just the process must fit with modern companies´ needs and with ERP software tools, but also numerical values used need to be reliable and updated for carrying out accurate internal analysis and pricing decisions, but also to evaluate benefits of externalizing some productions, if a distinction between fix and variable part of cost items is conceived.