Modern manufacturing structures are more and more designed as decentral uni
ts with a high responsibility for their products and profits. As decentral
units take over responsibility, they have to perform additional functions l
ike cost calculation of orders which have formerly been performed by the sa
les department. There is a need to support small and medium sized companies
(SMEs) as well as profit centers within bigger companies by means of infor
mation technology for the purpose of order and cost management. Flexibility
to cope with organisational changes, extendability and a modem user interf
ace as well as connectivity are the most important requirements on IT syste
ms. (C) 1999 Elsevier Science Ltd. All rights reserved.