This paper proposes a new general model of the production management domain, the CHARM (Cross Hierarchical Account Resource Model). This model is based on the Account pattern. Inherent in the pattern are the best practices of the accounting field as applied to the manufacturing management area, enabling us to treat the inventory of the future and production seat booking reasonably. Therefore we can solve problems caused by the rise of the ratio of build-to-order in recent Japanese manufacturing. The problems are primarily involve production planning, manufacturing with accumulation in the upstream process, and ensuring the traceability from raw materials to products related to the seiban (manufacturing number).