Chen, S. & Liang, D. Sugar Tech (2004) 6: 291. doi:10.1007/BF02942511
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.
Sugar industry production cost decision-making controlling system