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The Information technology is bringing benefits through integrated systems covering all business processes and the systems called ERP - Enterprise Resource Planning. The implementation of ERP systems is a complex task that must be well done to avoid failure, besides it requires organizational changes. The deployment process requires minimally: analysis of procedures, training, investments and reformulation of working methods. This paper presents the results of a case study in a metallurgical company from the interior of Sao Paulo that makes agricultural machinery, which uses the integrated ERP. It was analyzed the production of machines in line 101, in order to identify the differences between standard cost and real cost and verify if the integrated system ERP can be considered as a facilitating tool to the processing of the standard cost, helping to identify variations and for real-time decision making.

ERP; Planning; Control; Costs; Production; Information Technology