中泰合资上海易初摩托车有限公司(以下简称公司)下设两个制造工厂(摩托车厂和发动机厂)。公司在经营核算体制上对工厂管理的重点是成本控制;公司除负责经营决策及战略规划外,重点是对销售利润和资金筹措、运用的核算。对两个工厂的生产成本采用标准成本进行内部控制,同时对工厂的生产成本和存货资金进行考核。工厂占用资金的利息 Sino-Thai joint venture Shanghai Yichu Motorcycle Co., Ltd. (hereinafter referred to as the company) has two manufacturing plants (a motorcycle factory and an engine factory). The company’s management accounting system focuses on the cost control of the factory; the company is responsible for business decision-making and strategic planning, the focus is on the calculation of sales profits and fund raising and utilization. The production costs of the two factories are controlled at an internal cost using standard costs, while the factory’s production costs and inventory funds are assessed. Factory occupied funds interest