Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.

成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。

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Regardless of how carefully the predetermined overhead rate is estimated, Factory Overhead will usually have a balance at the end of the fiscal year.

不管预先确定制造费用分配率时多么认真仔细，制造费用账户在年末总会有一个余额。

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Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.

出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。

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