| 摘要 |
A computer system for determining the costing of the manufacturing process for a product. The computer system includes the combination of a data base computer and a manufacturing cost computer, the cost computer including a central processor, a memory, and a direct access storage device with tables of data including a product mix table, an equipment table, an overhead table, a direct material table, a direct material standard usage table, and a rework table, the system for preparing data for use in costing, calculating hourly rates for a part, calculating final costs for a part; and calculating part costs for a part.
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