否则，像拜耳这样的跨国公司就需要把它的生产部门迁移到能源成本更低的国家。
Otherwise, a global company like Bayer will have to consider relocating its production to countries with lower energy costs.
管理生产部门内部成本。
可直接追踪及分摊到具体生产部门的物料及人工成本。
Variable material and labor costs that can be directly traced and allocated to a specific unit of production.
向生产部门提供成本信息，协助改善业绩降低成本；
Provide cost information to Production team to facilitate performance improvement and cost saving;
向生产部门提供成本信息，协助改善业绩降低成本；
Provide cost information to Production team to facilitate performance improvement and cost saving;
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