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.
Similar content being viewed by others
References
Chen, S., Guo, S.Y., Li, L. and Xie, M.Y. (2001). Cost managing and policy making model for cane sugar mill (in Chinese).Sugarcane and Canesugar,3: 54–60.
Cooper, R. (1990). Cost classification in unit-based and activity- based manufacturing cost systems.J. Cost Management,4: 4- 8.
Decaino, S.J., Dibble, C. and Amir, A.K. (2001). The importance of organizational structure for the adoption of innovations.Management Science,46: 1285–1299.
Drury, C. and Taylor, M. (1994). Product costing in UK manufacturing organizations.The European Accounting Review,3: 443–469.
Gaumnitz, B.R. and Kollaritsch, F.P. (1991). Manufacturing cost variances: current practice and trends.J. Cost Management,5: 58–64.
Scapens, R.W. and Meng, Y. (1993). Management accounting research in China.Management Accounting Research,4: 321- 341.
Wang, Y.L. (1998). Theory, method and application of systematic engineering (in Chinese). Beijing: Higher Education Press, pp. 200–208.
Zhai, W.Y. (1997). Cost accounting (in Chinese). Beijing: Economy Science Press, 218–219.
Author information
Authors and Affiliations
Rights and permissions
About this article
Cite this article
Chen, S., Liang, Dh. Production cost management in Chinese sugar industry. Sugar Tech 6, 291–295 (2004). https://doi.org/10.1007/BF02942511
Published:
Issue Date:
DOI: https://doi.org/10.1007/BF02942511