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    material inventory1.An enterprise can implement EOQ-VMI inventory control method to control the raw material inventory. 企業可以實施EOQ—VMI庫存控制方法來控制原材料庫存,並對企業實施EOQ—VMI的經濟效益進行了分析,同時企業應加強內外的協同。2.In a job order costing system, detailed material inventory records and requisitions must differentiate between raw materi-als and factory supplies and accumulate the cost of raw materi-al by job number. 採用分批成本會計法,明細的材料盤存記錄和領料單必須在原料和公廠用物料之間作出區分,並按工作批號累計原料成本。

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