A department often begins and ends a cost period with partially processed units of product, so the completed units in the department are not an accurate measure of the department's total production.

一个车间在期初和期末通常都有在产品，所以本车间发生的成本并非已完工成品的成本。

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In fact, many department requests have moderate initial scale, have the scale economic properties, such as cars, refrigerators, machine etc, use large-scale production way can make lower cost a lot.

事实上，很多部分请求有适度的初始范围，具有范围经济的性质，如汽车、电冰箱、机等等，采用大范围消费的体例能够使本钱降低良多。

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Quality of the product accords with the standard issued by department. The cost of production is low.

产品质量符合部颁标准，生产成本低。

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