在产品周期初期或小组实作多项变更时，预期应该会有较高的程序码变换率。

You should expect high rates of code churn at the start of a product cycle or when the team has implemented many changes.

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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。

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.

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