Sugar Tech

, Volume 6, Issue 4, pp 291–295

Production cost management in Chinese sugar industry

Authors

  • Shan Chen
    • Sugar Engineering Research CenterGuangxi University
  • Dong-hong Liang
    • Business schoolGuangxi University
Sugar Industry

DOI: 10.1007/BF02942511

Cite this article as:
Chen, S. & Liang, D. Sugar Tech (2004) 6: 291. doi:10.1007/BF02942511
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Abstract

Based on the reality and weaknesses of sugar production in China, a controlling system of sugar production cost was established by process analysis. Workshop expenses and per ton-sugar cost become two key components of sugar production. Cost accounting based on the connections of material flows among different producing sections. The system can be used for drawing strategies of remuneration and selling price, and it is a beneficial exploration in modernization of sugar industry.

Keywords

Sugar industryproduction costdecision-makingcontrolling system
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© Society for Sugar Research & Promotion 1999