The present invention discloses a production cell information system based on activity costs and an architecture therefore. The present invention allows a plurality of production cells to execute most of the functions originally existing in the conventional MES (Manufacturing Execution System). The present invention not only can effectively overcome the shortcomings of centralized MES, but also can let each production cell collect and display its production information according to its characteristics. Furthermore, the present invention performs a cost evaluation based on all the activity costs spent on each production cell, so as to evaluate the performance of each production cell, and meanwhile, the related personnel is informed in time for achieving the objectives of profit center and consistently improving the production efficacy. According to the present invention, the production cell information system comprises: a cell controller, an equipment manager, a data service means and a web server. The architecture of the present invention for the production cell information system comprises: a presentation layer, a business rules layer, a data object service layer and an entity layer.