出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
与之相反，现代成本管理能更为精确地分配制造费用，提供真实的成本信息，有利于企业做出正确的决策。
On the contrary, the modern cost management modes apportion the overhead more accurately and provide the true cost information. It is very helpful for the managers to make the right decisions.
制造费用的分配对正确、合理地计算产品的成本至关重要。
The overhead rate is of utmost importance for the right and reasonable calculation of production cost.
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