Sugar Tech

, Volume 6, Issue 4, pp 291–295

Production cost management in Chinese sugar industry

  • Shan Chen
  • Dong-hong Liang
Sugar Industry

DOI: 10.1007/BF02942511

Cite this article as:
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 

Copyright information

© Society for Sugar Research & Promotion 1999

Authors and Affiliations

  • Shan Chen
    • 1
  • Dong-hong Liang
    • 2
  1. 1.Sugar Engineering Research CenterGuangxi UniversityNanningChina
  2. 2.Business schoolGuangxi UniversityNanningChina

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