原材料、制造费用，人工及管理费用等总成本分摊至一个单位，主要用于库存估值及利润差异分析。
The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin variance analysis.
原材料、制造费用，人工及管理费用等总成本分摊至一个单位，主要用于库存估值及利润差异分析。
The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin variance analysis.
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