Based on the specilized production of interim products , this paper mainly focuses on the study of two aspects , dealing with the problems such as incompleteness and improperness of costing , inefficient cost controlling , etc . this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity , pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method , thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries , this paper carries out the research of the 因此,本文基于中间产品专业化生产,针对中国船厂成本核算内容不完整、核算方法不适应,成本控制效果差等问题着重进行了两方面的研究工作。提出适应中间产品特征的分层成本计算法,完善成本核算内容。探讨知识经济时代财务管理发展要求和会计信息质量要求,提出商誉是人力资本超额使用价值的观点,针对现代造船中间产品专业化生产所具有的特点,以及成本核算中客观性和相关性差,可读性不强等问题,研究了船厂生产组织特点和管理要求,提出了延伸于分批零件法的分层成本计算法,拓展了造船人力资本和质量成本的核算内容。
Affiliated to our company , there are 2 branch companies craft factory and 1 computer server co - location center . rare refractory metal manufacturing company : company unit production equipments including the four high mills introduced from russia , home - made duo mill and narrowband mill , 400kg pneumatic hammer , punch , grinder and lathe , etc . ; a foot set of complete flow has been formed from the processing of product cog to finished product 公司下设4个分公司：星元稀有难溶金属加工有限责任公司，是以生产钨钼钽锆铌钛镍等难熔金属材料及其制品为主的规模企业晨光印务有限责任公司，是集铝箔袋高温蒸煮袋抽真空袋及各类食品包装袋的设计制作印刷覆膜等专业化生产企业。
I believe that the rapid growthing and development of medium - small sized enterprises derive from their own potential , from specializing production by concentrating its limited resources , make their own scale , and diversification , on which the international strategy must be made and quicked their growth 笔者认为中小企业要获得迅速的成长发展，必须充分挖掘自身的潜能，集中有限的资源进行专业化生产，取得自身的规模效益，并逐步向多元化发展，在此基础上确定企业的国际化经营战略，通过这三个战略能够使中小企业快速成长发展。
Of nonferrous metal , productive metal and metal reproduction resources garments , textiles , hardware and mine products , animal products , fruits , agricultural products and the relative by - products , necessities , all kinds of foodstuffs , food oil , art products as well as the deputizing of all kinds of products except for the national prohibited and limited ones 是集铝箔袋高温蒸煮袋抽真空袋冷冻食品包装袋及各类食品牛皮纸包装袋的设计制作印刷覆膜等专业化生产企业。本公司成立于80年代，凭借雄厚的经济技术实力和服务八方客户的经营理念，在业界赢得良好的信誉。
Otherwise professionals should pay more attention to solve key technical problems , upgrade products , strengthen competitiveness , put specialization of products and incorporation of management in practice , construct social service system , chang out - of - order competition into organized operation , and take part in the international market to advance the animal husbandry of westen chongqing economic corridor 提高畜牧业产业化组织程度；实施品牌战略；培育畜牧业龙头企业，壮大竞争实力；实施专业化生产和一体化经营；建构科技服务体系。实现畜牧业从数量竞争到质量竞争，从标准竞争到规则竞争的转变，与国际市场接轨，尽快提升渝西畜牧业产业的整体水平，最终实现渝西经济走廊畜牧产业化经营。
By analyzing the working process of rolling mill in jiangsu changrong steel co . , ltd , the author studies the production and operation management in rolling mill on organization construction , productive capacity , plan materials management , equipment maintenance etc . the issue shows that the company ' s organization is efficient and flat consutrution . for specialized manufacture , the plan appears single , repeating , and lower cost if plan fails . also it is best to concentrate same size products , produced during certain time 通过分析研究，该公司组织机构比较精干，呈明显的扁平化特征；由于该公司实行专业化生产，因此其生产计划具有单一性、重复性、持久性、计划成本低并尽量将一种规格的产品集中在一个时间段生产等特征；在物料管理方面，由于轧钢生产的特殊性，用传统的abc方法进行管理有其不足，对物料的重要性进行评价并分类管理更具适应性。
The scale of cotton planting was enlarged greatly on the basis of development of ming dynasty and qing dynasty , in 1920s and 1930s . meanwhile , the trend of specialized planting began to emerge , which gradually shaped some cotton planting zones . the quality and quantity of cotton was greatly improved 在明清发展的基础上，进入二十世纪二、三十年代后，种植规模迅速扩大，并出现了专业化生产的趋势，一些棉花生产专业区逐渐形成，全省棉花在数量和质量上都有一定提高。
