烧结生产品种单一,工艺流程较单纯,成本分配非常简单,但要搞好成本管理却又非常困难。整个生产过程是流水线作业,生产周期极短,生产量很大,各道工序之间无间隔、无计量,给费用分解带来一定的困难,这是难度之一。组成产品的原材料品种多、变化大,各品种的配料比稍有变动,就会影响成本,这是难度 Sintering produces a single product, the process flow is simpler, and the cost allocation is very simple, but it is very difficult to do cost management. The entire production process is an assembly line operation. The production cycle is very short and the production volume is large. There are no intervals or measurement between processes, which brings certain difficulties to the decomposition of costs. This is one of the difficulties. The variety of raw materials that make up the product is large and varied, and a slight change in the ratio of ingredients of each variety will affect the cost. This is difficult.