建立分销网络模型，必须考虑成本、需求、配送时间、如何选择分销中心及确定向哪些需求点供货这四个要点。
The mode of distribution network must consider four points which include cost, demand, distribution time, how to choose distribution center and supply to which demand points.
成本管理方面，在阐述了如何划分成本中心、确定可控成本后，重点就如何编制责任预算和确定预算收入进行了较为详细的分析。
In cost management, it is expatiated on how to fix on cost center and controllable cost, then focused on how to plan responsibility budget and how to make certain the budget revenue in detail.
对“预控成本”和“目标成本”的确定进行了论述，在理论上有助于形成“企业是利润中心”的思想。
It also expounds how to confirm "beforehand control cost" and "target cost" and it contributes to form that the idea that "enterprises are the center of profits".
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