必要时视察工厂，以对流程、劳动力和一般管理费用进行分析。
Visit factories as when required for process, Labor and Overhead 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。
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.
并按部门归集、分配各项管理费用，编制各部门费用明细表，定期进行纵向分析。
According to the distribution of the management fees, collection department, compiling department schedule of fees, the longitudinal analysis on a regular basis.
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