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Introductory Remarks

机译:引言

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摘要

It is widely recognized that most of the costs of manufacturing a product are not attributable to direct labor expenses or the costs of purchased materials and components. Instead, the primary cost drivers are often "above-the-shop-floor" types of expenses for such functions as production scheduling and control, material and supplier management, quality assurance, manufacturing engineering and other overhead categories. In addition to representing major cost elements, these non-direct functions also have a major impact on the overall effectiveness and efficiency of the entire manufacturing operation, and therefore are doubly important in determining a company's ability to compete successfully in world markets.
机译:人们普遍认为,制造产品的大部分成本不属于直接人工费用或所购材料和组件的成本。相反,主要的成本动因通常是“车间上方”类型的支出,用于诸如生产计划和控制,物料和供应商管理,质量保证,制造工程以及其他间接费用类别的功能。这些非直接功能除了代表主要的成本要素外,还对整个制造运营的整体有效性和效率产生重大影响,因此对于确定公司在世界市场上成功竞争的能力至关重要。

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