Nowadays, the manufacturers in china are facing the problem of meeting the personalized requirements with a reasonable price, a short delivery time and in the same quality. In contrast to traditional compromising solutions, the New PPC method based on Make to Availability (MTA) and Assemble to Orders (ATO) offers a win-win way that meets the complex requirements. This article introduces the Production Plan Control (PPC) Method of MTA and ATO and a relevant PPC system. The feasibility and validity of the system has been verified practically.