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。
Inventory management, including monthly inventory and variance analysis, overhead application to inventory, accurate valuation of inventories and review obsolescence provision.
库存管理，包括每月库存量和差异分析，确保库存计价的准确性，跟踪和报销呆滞品。
Inventory management, including monthly inventory and variance analysis, overhead application to inventory, accurate valuation of inventories and review obsolescence provision.
库存管理，包括每月库存量和差异分析，确保库存计价的准确性，跟踪和报销呆滞品。
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