diff --git a/blade-service-api/blade-desk-api/src/main/java/org/springblade/desk/cost/pojo/entity/SubjectFeeEntity.java b/blade-service-api/blade-desk-api/src/main/java/org/springblade/desk/cost/pojo/entity/SubjectFeeEntity.java
index 0bb07213e..87edd010a 100644
--- a/blade-service-api/blade-desk-api/src/main/java/org/springblade/desk/cost/pojo/entity/SubjectFeeEntity.java
+++ b/blade-service-api/blade-desk-api/src/main/java/org/springblade/desk/cost/pojo/entity/SubjectFeeEntity.java
@@ -88,4 +88,10 @@ public class SubjectFeeEntity extends BaseEntity {
 	 */
 	@Schema(description = "更新人姓名")
 	private String updateUserName;
+
+	/**
+	 * 科目类型 0-制造费用 1-作业中心材料费用
+	 */
+	@Schema(description = "科目类型 0-制造费用 1-作业中心材料费用")
+	private String subjectType;
 }
diff --git a/blade-service/blade-desk/src/main/java/org/springblade/desk/cost/service/impl/CostStatisticsServiceImpl.java b/blade-service/blade-desk/src/main/java/org/springblade/desk/cost/service/impl/CostStatisticsServiceImpl.java
index 77ca5f23c..3c1b53109 100644
--- a/blade-service/blade-desk/src/main/java/org/springblade/desk/cost/service/impl/CostStatisticsServiceImpl.java
+++ b/blade-service/blade-desk/src/main/java/org/springblade/desk/cost/service/impl/CostStatisticsServiceImpl.java
@@ -116,12 +116,14 @@ public class CostStatisticsServiceImpl extends BaseServiceImpl<CostStatisticsMap
 			BigDecimal productCost = getProductCost(subjectFeeList,workCenter,month);
 			//作业中心材料费用(剔除成本计算维护的物料)
 			BigDecimal workCenterMaterialCost = baseMapper.getWorkCenterMaterialCost(workCenter.getId(),month);
+			//费用科目中维护的作业中心材料费用
+			BigDecimal workCenterMaterialCost2 = getMaterialCost(subjectFeeList,workCenter,month);
 			//作业中心辅助人员材料费用比例
 			BigDecimal rate = baseMapper.getWorkCenterAssistantRate(workCenter.getId(),month);
 			//辅助人员材料费用
 			BigDecimal assistantMaterialCost = assistantMaterialCostSum.multiply(rate).divide(BigDecimal.valueOf(100),2, BigDecimal.ROUND_HALF_UP);
 			//材料费用
-			BigDecimal materialCost = workCenterMaterialCost.add(assistantMaterialCost);
+			BigDecimal materialCost = workCenterMaterialCost.add(assistantMaterialCost).add(workCenterMaterialCost2);
 			//月度产出
 			List<CostCalculationProcessEntity> processList = costCalculationProcessService.list(Wrappers.<CostCalculationProcessEntity>lambdaQuery().eq(CostCalculationProcessEntity::getWorkCenterId,workCenter.getId()));
 			BigDecimal monthOutputArea = BigDecimal.ZERO;
@@ -195,7 +197,7 @@ public class CostStatisticsServiceImpl extends BaseServiceImpl<CostStatisticsMap
 		BigDecimal productCost = BigDecimal.ZERO;
 
 		if(CollectionUtils.isNotEmpty(subjectFeeList)){
-			List<Long> subjectFeeIdList = subjectFeeList.stream().map(BaseEntity::getId).collect(Collectors.toList());
+			List<Long> subjectFeeIdList = subjectFeeList.stream().filter(item ->"0".equals(item.getSubjectType())).map(BaseEntity::getId).collect(Collectors.toList());
 			List<SubjectFeeDetailEntity> subjectFeeDetailList = subjectFeeDetailService.list(Wrappers.<SubjectFeeDetailEntity>lambdaQuery()
 					.in(SubjectFeeDetailEntity::getParentId,subjectFeeIdList)
 					.eq(SubjectFeeDetailEntity::getMonth,month)
@@ -207,6 +209,23 @@ public class CostStatisticsServiceImpl extends BaseServiceImpl<CostStatisticsMap
 		return productCost;
 	}
 
+	public BigDecimal getMaterialCost(List<SubjectFeeEntity> subjectFeeList,WorkCenter workCenter, String month){
+		//【作业中心材料费用】=科目费用费用类别是作业中心材料费用的各作业中心的所有费用的总和
+		BigDecimal materialCost = BigDecimal.ZERO;
+
+		if(CollectionUtils.isNotEmpty(subjectFeeList)){
+			List<Long> subjectFeeIdList = subjectFeeList.stream().filter(item ->"1".equals(item.getSubjectType())).map(BaseEntity::getId).collect(Collectors.toList());
+			List<SubjectFeeDetailEntity> subjectFeeDetailList = subjectFeeDetailService.list(Wrappers.<SubjectFeeDetailEntity>lambdaQuery()
+					.in(SubjectFeeDetailEntity::getParentId,subjectFeeIdList)
+					.eq(SubjectFeeDetailEntity::getMonth,month)
+					.eq(SubjectFeeDetailEntity::getWorkCenterId,workCenter.getId()));
+			if(CollectionUtils.isNotEmpty(subjectFeeDetailList)){
+				materialCost = materialCost.add(BigDecimal.valueOf(subjectFeeDetailList.stream().mapToDouble(SubjectFeeDetailEntity::getFee).sum()));
+			}
+		}
+		return materialCost;
+	}
+
 
 
 }