{"id":35796,"date":"2025-12-19T21:02:12","date_gmt":"2025-12-19T13:02:12","guid":{"rendered":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/"},"modified":"2025-12-19T21:02:12","modified_gmt":"2025-12-19T13:02:12","slug":"difference-between-batch-cost-and-actual-cost","status":"publish","type":"post","link":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/","title":{"rendered":"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg\" alt=\"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a\"><\/p>\n<p>\u5728\u4f01\u4e1a\u7ba1\u7406\u7684\u5b8f\u5927\u68cb\u76d8\u4e2d\uff0c\u6210\u672c\u6838\u7b97\u65e0\u7591\u662f\u51b3\u5b9a\u68cb\u5c40\u8d70\u5411\u7684\u6838\u5fc3\u8981\u7d20\u3002\u5c24\u5176\u5728\u751f\u4ea7\u5236\u9020\u548c\u9879\u76ee\u7ba1\u7406\u9886\u57df\uff0c\u5bf9\u6210\u672c\u7684\u7cbe\u786e\u638c\u63a7\u76f4\u63a5\u6784\u6210\u4e86\u4f01\u4e1a\u6218\u7565\u51b3\u7b56\u7684\u57fa\u77f3\u3002\u7136\u800c\uff0c\u5728\u5b9e\u8df5\u4e2d\uff0c\u6211\u4eec\u89c2\u5bdf\u5230\u8bb8\u591a\u4f01\u4e1a\u51b3\u7b56\u8005\u867d\u7136\u9891\u7e41\u63a5\u89e6\u5206\u6279\u6210\u672c\u6cd5\uff08Job Order Costing\uff09\u4e0e\u5b9e\u9645\u6210\u672c\u6cd5\uff08Actual Costing\uff09\u8fd9\u4e24\u4e2a\u6982\u5ff5\uff0c\u4f46\u5bf9\u5176\u672c\u8d28\u5dee\u5f02\u3001\u9002\u7528\u8fb9\u754c\u53ca\u9009\u578b\u903b\u8f91\u5f80\u5f80\u5b58\u5728\u8ba4\u77e5\u6a21\u7cca\u3002\u8fd9\u79cd\u6a21\u7cca\u6027\u53ef\u80fd\u5bfc\u81f4\u6210\u672c\u6570\u636e\u5931\u771f\uff0c\u8fdb\u800c\u8bef\u5bfc\u5b9a\u4ef7\u7b56\u7565\u3001\u5229\u6da6\u8bc4\u4f30\u4e43\u81f3\u6295\u8d44\u65b9\u5411\u3002\u4f5c\u4e3a\u9996\u5e2d\u884c\u4e1a\u5206\u6790\u5e08\uff0c\u672c\u6587\u65e8\u5728\u7a7f\u900f\u7406\u8bba\u8ff7\u96fe\uff0c\u7cfb\u7edf\u6027\u5730\u5398\u6e05\u8fd9\u4e24\u79cd\u4e3b\u6d41\u6210\u672c\u6838\u7b97\u65b9\u6cd5\u7684\u8fb9\u754c\uff0c\u4e3a\u4f01\u4e1a\u9ad8\u7ba1\u63d0\u4f9b\u4e00\u4e2a\u6e05\u6670\u3001\u53ef\u6267\u884c\u7684\u9009\u578b\u4e0e\u5e94\u7528\u6846\u67b6\uff0c\u786e\u4fdd\u6bcf\u4e00\u9879\u51b3\u7b56\u90fd\u5efa\u7acb\u5728\u575a\u5b9e\u7684\u6570\u636e\u57fa\u7840\u4e4b\u4e0a\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%80%E3%80%81%E4%BB%80%E4%B9%88%E6%98%AF%E5%88%86%E6%89%B9%E6%88%90%E6%9C%AC%E6%B3%95%EF%BC%88Job_Order_Costing%EF%BC%89%EF%BC%9F\"><\/span>\u4e00\u3001\u4ec0\u4e48\u662f\u5206\u6279\u6210\u672c\u6cd5\uff08Job Order Costing\uff09\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5206\u6279\u6210\u672c\u6cd5\uff0c\u987e\u540d\u601d\u4e49\uff0c\u662f\u4e00\u79cd\u4ee5\u201c\u7279\u5b9a\u8ba2\u5355\u201d\u6216\u201c\u751f\u4ea7\u6279\u6b21\u201d\u4e3a\u57fa\u672c\u5355\u4f4d\u6765\u5f52\u96c6\u548c\u8ba1\u7b97\u6210\u672c\u7684\u6838\u7b97\u65b9\u6cd5\u3002\u5176\u6838\u5fc3\u8fd0\u4f5c\u539f\u7406\u5728\u4e8e\uff0c\u5c06\u751f\u4ea7\u8fc7\u7a0b\u4e2d\u53d1\u751f\u7684\u6240\u6709\u76f4\u63a5\u6750\u6599\u3001\u76f4\u63a5\u4eba\u5de5\u4ee5\u53ca\u6309\u4e00\u5b9a\u6807\u51c6\u5206\u914d\u7684\u5236\u9020\u8d39\u7528\uff0c\u7cbe\u786e\u5730\u8ffd\u8e2a\u5e76\u8bb0\u5f55\u5230\u6bcf\u4e00\u4e2a\u72ec\u7acb\u7684\u3001\u53ef\u8bc6\u522b\u7684\u201c\u5de5\u4f5c\u8ba2\u5355\u201d\uff08Job Order\uff09\u4e0a\u3002\u5f53\u8be5\u8ba2\u5355\u6216\u6279\u6b21\u7684\u4ea7\u54c1\u5b8c\u5de5\u540e\uff0c\u5176\u603b\u6210\u672c\u4fbf\u5f97\u4ee5\u786e\u5b9a\uff0c\u5355\u4f4d\u6210\u672c\u5219\u901a\u8fc7\u603b\u6210\u672c\u9664\u4ee5\u8be5\u6279\u6b21\u7684\u4ea7\u54c1\u6570\u91cf\u8ba1\u7b97\u5f97\u51fa\u3002<\/p>\n<p>\u8fd9\u79cd\u65b9\u6cd5\u7684\u672c\u8d28\u51b3\u5b9a\u4e86\u5b83\u5929\u7136\u9002\u7528\u4e8e\u90a3\u4e9b\u4ea7\u54c1\u6216\u670d\u52a1\u5177\u6709\u9ad8\u5ea6\u5dee\u5f02\u5316\u3001\u975e\u6807\u51c6\u5316\u7279\u5f81\u7684\u4f01\u4e1a\u3002\u5728\u8fd9\u4e9b\u4f01\u4e1a\u4e2d\uff0c\u6bcf\u4e2a\u8ba2\u5355\u7684\u9700\u6c42\u3001\u89c4\u683c\u3001\u5de5\u827a\u6d41\u7a0b\u90fd\u53ef\u80fd\u622a\u7136\u4e0d\u540c\uff0c\u56e0\u6b64\u5c06\u6210\u672c\u5f52\u96c6\u5230\u7edf\u4e00\u7684\u4ea7\u54c1\u7c7b\u522b\u4e2d\u662f\u6beb\u65e0\u610f\u4e49\u7684\u3002\u5206\u6279\u6210\u672c\u6cd5\u6b63\u662f\u4e3a\u89e3\u51b3\u8fd9\u79cd\u201c\u4e2a\u6027\u5316\u201d\u6210\u672c\u6838\u7b97\u9700\u6c42\u800c\u751f\u3002\u5178\u578b\u7684\u5e94\u7528\u573a\u666f\u5305\u62ec\u5b9a\u5236\u5bb6\u5177\u5236\u9020\u3001\u5efa\u7b51\u5de5\u7a0b\u9879\u76ee\u3001\u5e7f\u544a\u7b56\u5212\u670d\u52a1\u3001\u7ba1\u7406\u54a8\u8be2\u9879\u76ee\u3001\u4ee5\u53ca\u5c0f\u6279\u91cf\u3001\u591a\u54c1\u79cd\u7684\u7279\u79cd\u8bbe\u5907\u751f\u4ea7\u7b49\u3002<\/p>\n<p>\u5206\u6279\u6210\u672c\u6cd5\u7684\u4e3b\u8981\u7279\u70b9\u53ef\u4ee5\u5f52\u7eb3\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li><strong>\u4ee5\u8ba2\u5355\u4e3a\u6210\u672c\u8ba1\u7b97\u5bf9\u8c61<\/strong>\uff1a\u6210\u672c\u6838\u7b97\u7684\u6838\u5fc3\u662f\u201c\u8ba2\u5355\u201d\u800c\u975e\u201c\u4ea7\u54c1\u54c1\u79cd\u201d\u3002\u6bcf\u4e00\u5f20\u751f\u4ea7\u8ba2\u5355\u6216\u670d\u52a1\u5408\u540c\u90fd\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u6210\u672c\u4e2d\u5fc3\u3002<\/li>\n<li><strong>\u6210\u672c\u8ba1\u7b97\u4e0d\u5b9a\u671f<\/strong>\uff1a\u6210\u672c\u7684\u8ba1\u7b97\u5468\u671f\u4e0e\u8ba2\u5355\u7684\u751f\u4ea7\u5468\u671f\u4fdd\u6301\u4e00\u81f4\u3002\u53ea\u6709\u5f53\u4e00\u4e2a\u6279\u6b21\u6216\u9879\u76ee\u5b8c\u5de5\u65f6\uff0c\u624d\u4f1a\u8fdb\u884c\u4e00\u6b21\u5b8c\u6574\u7684\u6210\u672c\u6838\u7b97\uff0c\u800c\u975e\u6309\u56fa\u5b9a\u7684\u4f1a\u8ba1\u671f\u95f4\uff08\u5982\u6bcf\u6708\uff09\u8fdb\u884c\u3002<\/li>\n<li><strong>\u6210\u672c\u6784\u6210\u590d\u6742\u4e14\u9700\u5206\u644a<\/strong>\uff1a\u76f4\u63a5\u6210\u672c\uff08\u76f4\u63a5\u6750\u6599\u3001\u76f4\u63a5\u4eba\u5de5\uff09\u53ef\u4ee5\u76f4\u63a5\u8ffd\u6eaf\u5230\u5177\u4f53\u8ba2\u5355\uff0c\u4f46\u95f4\u63a5\u7684\u5236\u9020\u8d39\u7528\uff08\u5982\u5382\u623f\u6298\u65e7\u3001\u8bbe\u5907\u7ef4\u62a4\u3001\u7ba1\u7406\u4eba\u5458\u85aa\u8d44\uff09\u5219\u9700\u8981\u901a\u8fc7\u9884\u5148\u8bbe\u5b9a\u7684\u5206\u914d\u7387\uff08\u5982\u6309\u5de5\u65f6\u3001\u6309\u673a\u5668\u5c0f\u65f6\uff09\u5206\u644a\u81f3\u5404\u4e2a\u8ba2\u5355\uff0c\u8fd9\u5bf9\u5206\u914d\u7684\u5408\u7406\u6027\u63d0\u51fa\u4e86\u8f83\u9ad8\u8981\u6c42\u3002<\/li>\n<li><strong>\u7ba1\u7406\u91cd\u70b9\u5728\u4e8e\u8ba2\u5355\u76c8\u5229\u6027\u5206\u6790<\/strong>\uff1a\u901a\u8fc7\u7cbe\u786e\u6838\u7b97\u6bcf\u4e2a\u8ba2\u5355\u7684\u6210\u672c\uff0c\u7ba1\u7406\u8005\u53ef\u4ee5\u6e05\u6670\u5730\u4e86\u89e3\u5176\u76c8\u5229\u6c34\u5e73\uff0c\u4e3a\u672a\u6765\u7684\u62a5\u4ef7\u51b3\u7b56\u3001\u5ba2\u6237\u9009\u62e9\u548c\u4ea7\u54c1\u7ec4\u5408\u4f18\u5316\u63d0\u4f9b\u76f4\u63a5\u4f9d\u636e\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BA%8C%E3%80%81%E4%BB%80%E4%B9%88%E6%98%AF%E5%AE%9E%E9%99%85%E6%88%90%E6%9C%AC%E6%B3%95%EF%BC%88Actual_Costing%EF%BC%89%EF%BC%9F\"><\/span>\u4e8c\u3001\u4ec0\u4e48\u662f\u5b9e\u9645\u6210\u672c\u6cd5\uff08Actual Costing\uff09\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5b9e\u9645\u6210\u672c\u6cd5\uff0c\u53c8\u79f0\u54c1\u79cd\u6cd5\uff0c\u662f\u4e00\u79cd\u5728\u4f1a\u8ba1\u671f\u95f4\uff08\u901a\u5e38\u4e3a\u4e00\u4e2a\u6708\uff09\u7ed3\u675f\u4e4b\u540e\uff0c\u6839\u636e\u8be5\u671f\u95f4\u5185\u5b9e\u9645\u53d1\u751f\u7684\u5168\u90e8\u751f\u4ea7\u6210\u672c\u6765\u8ba1\u7b97\u4ea7\u54c1\u6210\u672c\u7684\u6838\u7b97\u65b9\u6cd5\u3002\u5176\u8fd0\u4f5c\u539f\u7406\u662f\uff0c\u9996\u5148\u5c06\u4e00\u4e2a\u65f6\u671f\u5185\u53d1\u751f\u7684\u6240\u6709\u751f\u4ea7\u8d39\u7528\uff08\u76f4\u63a5\u6750\u6599\u3001\u76f4\u63a5\u4eba\u5de5\u3001\u5236\u9020\u8d39\u7528\uff09\u6309\u4ea7\u54c1\u54c1\u79cd\u8fdb\u884c\u5f52\u96c6\uff0c\u7136\u540e\u5c06\u8fd9\u4e9b\u603b\u6210\u672c\u5728\u5b8c\u5de5\u4ea7\u54c1\u548c\u5728\u4ea7\u54c1\u4e4b\u95f4\u8fdb\u884c\u5206\u914d\uff0c\u6700\u7ec8\u8ba1\u7b97\u51fa\u8be5\u54c1\u79cd\u4ea7\u54c1\u7684\u5355\u4f4d\u6210\u672c\u3002<\/p>\n<p>\u4e0e\u5206\u6279\u6210\u672c\u6cd5\u4e3a\u201c\u4e2a\u6027\u201d\u800c\u751f\u4e0d\u540c\uff0c\u5b9e\u9645\u6210\u672c\u6cd5\u662f\u4e3a\u201c\u5171\u6027\u201d\u670d\u52a1\u7684\u3002\u5b83\u5b8c\u7f8e\u9002\u7528\u4e8e\u90a3\u4e9b\u8fdb\u884c\u5927\u89c4\u6a21\u3001\u8fde\u7eed\u6027\u3001\u6807\u51c6\u5316\u4ea7\u54c1\u751f\u4ea7\u7684\u4f01\u4e1a\u3002\u5728\u8fd9\u4e9b\u4f01\u4e1a\u4e2d\uff0c\u540c\u4e00\u751f\u4ea7\u7ebf\u4e0a\u751f\u4ea7\u51fa\u7684\u4ea7\u54c1\u5728\u89c4\u683c\u3001\u5de5\u827a\u3001\u6d88\u8017\u4e0a\u51e0\u4e4e\u6ca1\u6709\u5dee\u5f02\uff0c\u56e0\u6b64\u5c06\u6210\u672c\u6309\u4ea7\u54c1\u54c1\u79cd\u8fdb\u884c\u6c47\u603b\u6838\u7b97\u662f\u6700\u9ad8\u6548\u3001\u6700\u7ecf\u6d4e\u7684\u65b9\u5f0f\u3002\u5178\u578b\u7684\u5e94\u7528\u573a\u666f\u5305\u62ec\u996e\u6599\u751f\u4ea7\u3001\u5316\u5de5\u539f\u6599\u5236\u9020\u3001\u70bc\u6cb9\u3001\u6c34\u6ce5\u3001\u7eba\u7ec7\u7b49\u6d41\u7a0b\u578b\u5236\u9020\u4e1a\u3002<\/p>\n<p>\u5b9e\u9645\u6210\u672c\u6cd5\u7684\u4e3b\u8981\u7279\u70b9\u53ef\u4ee5\u5f52\u7eb3\u5982\u4e0b\uff1a<\/p>\n<ul>\n<li><strong>\u4ee5\u4ea7\u54c1\u54c1\u79cd\u4e3a\u6210\u672c\u8ba1\u7b97\u5bf9\u8c61<\/strong>\uff1a\u6210\u672c\u6838\u7b97\u7684\u57fa\u672c\u5355\u4f4d\u662f\u201c\u4ea7\u54c1\u54c1\u79cd\u201d\uff0c\u800c\u975e\u5177\u4f53\u7684\u751f\u4ea7\u8ba2\u5355\u3002\u6240\u6709\u6210\u672c\u90fd\u56f4\u7ed5\u7740\u751f\u4ea7\u4e86\u591a\u5c11\u201cA\u4ea7\u54c1\u201d\u3001\u591a\u5c11\u201cB\u4ea7\u54c1\u201d\u6765\u5c55\u5f00\u3002<\/li>\n<li><strong>\u6210\u672c\u8ba1\u7b97\u5b9a\u671f<\/strong>\uff1a\u6210\u672c\u6838\u7b97\u4e25\u683c\u6309\u7167\u4f1a\u8ba1\u671f\u95f4\uff08\u5982\u6bcf\u6708\u3001\u6bcf\u5b63\uff09\u8fdb\u884c\u3002\u5728\u671f\u672b\uff0c\u8d22\u52a1\u90e8\u95e8\u4f1a\u6c47\u603b\u5f53\u671f\u6240\u6709\u8d39\u7528\uff0c\u8fdb\u884c\u6210\u672c\u7684\u5206\u914d\u4e0e\u7ed3\u8f6c\u3002<\/li>\n<li><strong>\u6210\u672c\u76f8\u5bf9\u51c6\u786e\u4e14\u76f4\u63a5<\/strong>\uff1a\u7531\u4e8e\u662f\u4e8b\u540e\u6838\u7b97\uff0c\u6240\u6709\u8ba1\u5165\u6210\u672c\u7684\u90fd\u662f\u5df2\u7ecf\u5b9e\u9645\u53d1\u751f\u7684\u8d39\u7528\uff0c\u5176\u7ed3\u679c\u80fd\u591f\u771f\u5b9e\u53cd\u6620\u5f53\u671f\u7684\u751f\u4ea7\u6210\u672c\u6c34\u5e73\u3002\u5728\u8fde\u7eed\u751f\u4ea7\u6a21\u5f0f\u4e0b\uff0c\u95f4\u63a5\u8d39\u7528\u7684\u5206\u914d\u903b\u8f91\u4e5f\u76f8\u5bf9\u7b80\u5355\u3002<\/li>\n<li><strong>\u7ba1\u7406\u91cd\u70b9\u5728\u4e8e\u751f\u4ea7\u6210\u672c\u63a7\u5236<\/strong>\uff1a\u901a\u8fc7\u5b9a\u671f\u8ba1\u7b97\u5404\u4ea7\u54c1\u54c1\u79cd\u7684\u5355\u4f4d\u6210\u672c\uff0c\u7ba1\u7406\u8005\u53ef\u4ee5\u76d1\u63a7\u6210\u672c\u7684\u6ce2\u52a8\u8d8b\u52bf\uff0c\u5206\u6790\u6210\u672c\u5347\u964d\u7684\u539f\u56e0\uff08\u5982\u539f\u6750\u6599\u4ef7\u683c\u53d8\u52a8\u3001\u751f\u4ea7\u6548\u7387\u53d8\u5316\uff09\uff0c\u4ece\u800c\u805a\u7126\u4e8e\u4f18\u5316\u751f\u4ea7\u6d41\u7a0b\u3001\u964d\u4f4e\u6574\u4f53\u8fd0\u8425\u6210\u672c\u3002<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%89%E3%80%81%E6%A0%B8%E5%BF%83%E5%B7%AE%E5%BC%82%E5%AF%B9%E6%AF%94%EF%BC%9A%E5%88%86%E6%89%B9%E6%88%90%E6%9C%AC%E4%B8%8E%E5%AE%9E%E9%99%85%E6%88%90%E6%9C%AC%E7%9A%84_5_%E5%A4%A7%E5%85%B3%E9%94%AE%E5%8C%BA%E5%88%AB\"><\/span>\u4e09\u3001\u6838\u5fc3\u5dee\u5f02\u5bf9\u6bd4\uff1a\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684 5 \u5927\u5173\u952e\u533a\u522b<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u4e3a\u4e86\u5e2e\u52a9\u51b3\u7b56\u8005\u4e00\u76ee\u4e86\u7136\u5730\u628a\u63e1\u8fd9\u4e24\u79cd\u65b9\u6cd5\u7684\u672c\u8d28\u533a\u522b\uff0c\u6211\u4eec\u4ece\u4e94\u4e2a\u6838\u5fc3\u7ef4\u5ea6\u8fdb\u884c\u7cfb\u7edf\u6027\u5bf9\u6bd4\uff0c\u6784\u5efa\u4e00\u4e2a\u6e05\u6670\u7684\u8bc4\u4f30\u6807\u5c3a\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th align=\"left\">\u8bc4\u4f30\u7ef4\u5ea6<\/th>\n<th align=\"left\">\u5206\u6279\u6210\u672c\u6cd5 (Job Order Costing)<\/th>\n<th align=\"left\">\u5b9e\u9645\u6210\u672c\u6cd5 (Actual Costing)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\"><strong>1. \u6210\u672c\u8ba1\u7b97\u5bf9\u8c61<\/strong><\/td>\n<td align=\"left\"><strong>\u8ba2\u5355\/\u6279\u6b21 (Job\/Batch)<\/strong>\u3002\u6210\u672c\u88ab\u7cbe\u786e\u8ffd\u8e2a\u5e76\u5f52\u96c6\u5230\u6bcf\u4e00\u4e2a\u72ec\u7acb\u7684\u3001\u53ef\u8bc6\u522b\u7684\u751f\u4ea7\u8ba2\u5355\u6216\u9879\u76ee\u4e0a\u3002\u6bcf\u4e2a\u8ba2\u5355\u90fd\u662f\u4e00\u4e2a\u72ec\u7acb\u7684\u6210\u672c\u4e2d\u5fc3\uff0c\u5176\u6210\u672c\u6838\u7b97\u662f\u5c01\u95ed\u7684\u3002<\/td>\n<td align=\"left\"><strong>\u4ea7\u54c1\u54c1\u79cd (Product Type)<\/strong>\u3002\u6210\u672c\u5728\u4f1a\u8ba1\u671f\u95f4\u5185\u6309\u4ea7\u54c1\u7c7b\u522b\u8fdb\u884c\u6c47\u603b\u3002\u6838\u7b97\u7684\u6838\u5fc3\u662f\u67d0\u4e00\u7c7b\u4ea7\u54c1\uff08\u5982A\u578b\u53f7\u77ff\u6cc9\u6c34\uff09\u7684\u603b\u6210\u672c\uff0c\u800c\u975e\u751f\u4ea7\u8fd9\u6279\u6c34\u7684\u5177\u4f53\u8ba2\u5355\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>2. \u9002\u7528\u884c\u4e1a<\/strong><\/td>\n<td align=\"left\"><strong>\u5b9a\u5236\u5316\u3001\u9879\u76ee\u578b\u3001\u591a\u54c1\u79cd\u5c0f\u6279\u91cf\u751f\u4ea7<\/strong>\u3002\u5982\u5efa\u7b51\u3001\u8239\u8236\u5236\u9020\u3001\u5b9a\u5236\u5bb6\u5177\u3001\u54a8\u8be2\u670d\u52a1\u3001\u5e7f\u544a\u4e1a\u3001\u7279\u79cd\u8bbe\u5907\u5236\u9020\u7b49\u3002\u6838\u5fc3\u7279\u5f81\u662f\u4ea7\u54c1\u6216\u670d\u52a1\u5dee\u5f02\u5316\u5927\u3002<\/td>\n<td align=\"left\"><strong>\u6807\u51c6\u5316\u3001\u5927\u6279\u91cf\u3001\u8fde\u7eed\u6027\u751f\u4ea7<\/strong>\u3002\u5982\u5316\u5de5\u3001\u70bc\u6cb9\u3001\u98df\u54c1\u996e\u6599\u3001\u6c34\u6ce5\u3001\u7eba\u7ec7\u7b49\u6d41\u7a0b\u578b\u5236\u9020\u4e1a\u3002\u6838\u5fc3\u7279\u5f81\u662f\u4ea7\u54c1\u9ad8\u5ea6\u540c\u8d28\u5316\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>3. \u6210\u672c\u5f52\u96c6\u65b9\u5f0f<\/strong><\/td>\n<td align=\"left\"><strong>\u6309\u6279\u6b21\u5f52\u96c6<\/strong>\u3002\u76f4\u63a5\u6750\u6599\u548c\u76f4\u63a5\u4eba\u5de5\u76f4\u63a5\u8ba1\u5165\u7279\u5b9a\u8ba2\u5355\u7684\u201c\u5728\u4ea7\u54c1\u201d\u8d26\u6237\u3002\u5236\u9020\u8d39\u7528\u5219\u901a\u8fc7\u9884\u5b9a\u5206\u914d\u7387\u5728\u671f\u672b\u6216\u5b8c\u5de5\u65f6\u5206\u644a\u81f3\u5404\u4e2a\u8ba2\u5355\u3002<\/td>\n<td align=\"left\"><strong>\u6309\u671f\u95f4\u5f52\u96c6<\/strong>\u3002\u5728\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\uff08\u5982\u4e00\u4e2a\u6708\uff09\u5185\u53d1\u751f\u7684\u6240\u6709\u751f\u4ea7\u6210\u672c\uff0c\u9996\u5148\u88ab\u6c47\u603b\u5230\u751f\u4ea7\u6210\u672c\u8d26\u6237\u4e2d\uff0c\u7136\u540e\u5728\u671f\u672b\u4e8e\u5b8c\u5de5\u4ea7\u54c1\u548c\u5728\u4ea7\u54c1\u4e4b\u95f4\u8fdb\u884c\u5206\u914d\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>4. \u6838\u7b97\u5468\u671f<\/strong><\/td>\n<td align=\"left\"><strong>\u4e0d\u5b9a\u671f (Irregular)<\/strong>\u3002\u6210\u672c\u8ba1\u7b97\u7684\u89e6\u53d1\u70b9\u662f\u8ba2\u5355\u7684\u5b8c\u5de5\u6216\u9879\u76ee\u7684\u4ea4\u4ed8\uff0c\u800c\u975e\u56fa\u5b9a\u7684\u65e5\u5386\u65f6\u95f4\u3002\u4e00\u4e2a\u8ba2\u5355\u53ef\u80fd\u8de8\u8d8a\u591a\u4e2a\u4f1a\u8ba1\u671f\u95f4\uff0c\u4f46\u5176\u603b\u6210\u672c\u53ea\u5728\u5b8c\u5de5\u65f6\u6700\u7ec8\u786e\u5b9a\u3002<\/td>\n<td align=\"left\"><strong>\u5b9a\u671f (Periodic)<\/strong>\u3002\u4e25\u683c\u6309\u7167\u4f1a\u8ba1\u671f\u95f4\uff08\u901a\u5e38\u662f\u6bcf\u6708\uff09\u8fdb\u884c\u6210\u672c\u6838\u7b97\u3002\u65e0\u8bba\u4ea7\u54c1\u662f\u5426\u5b8c\u5de5\uff0c\u6bcf\u6708\u671f\u672b\u90fd\u5fc5\u987b\u8fdb\u884c\u6210\u672c\u7684\u5206\u914d\u3001\u7ed3\u8f6c\u548c\u8ba1\u7b97\u3002<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>5. \u7ba1\u7406\u4fa7\u91cd\u70b9<\/strong><\/td>\n<td align=\"left\"><strong>\u8ba2\u5355\u5229\u6da6\u5206\u6790\u4e0e\u62a5\u4ef7\u51b3\u7b56<\/strong>\u3002\u7ba1\u7406\u5c42\u6700\u5173\u5fc3\u7684\u662f\u201c\u8fd9\u4e2a\u8ba2\u5355\u8d5a\u4e86\u591a\u5c11\u94b1\uff1f\u201d\u3001\u201c\u4e0b\u4e00\u4e2a\u7c7b\u4f3c\u8ba2\u5355\u8be5\u5982\u4f55\u62a5\u4ef7\uff1f\u201d\u3002\u7cbe\u7ec6\u5230\u8ba2\u5355\u7684\u6210\u672c\u6570\u636e\u662f\u5b9e\u73b0\u7cbe\u51c6\u5907\u4ef7\u548c\u5ba2\u6237\u76c8\u5229\u6027\u5206\u6790\u7684\u57fa\u7840\u3002<\/td>\n<td align=\"left\"><strong>\u751f\u4ea7\u8fc7\u7a0b\u7684\u6210\u672c\u63a7\u5236\u4e0e\u6548\u7387\u4f18\u5316<\/strong>\u3002\u7ba1\u7406\u5c42\u66f4\u5173\u6ce8\u201c\u672c\u6708\u5355\u4f4d\u6210\u672c\u4e3a\u4f55\u4e0a\u5347\uff1f\u201d\u3001\u201c\u54ea\u4e2a\u751f\u4ea7\u73af\u8282\u7684\u6210\u672c\u8d85\u6807\u4e86\uff1f\u201d\u3002\u5b9a\u671f\u7684\u6210\u672c\u62a5\u544a\u662f\u76d1\u63a7\u751f\u4ea7\u6548\u7387\u3001\u53d1\u73b0\u5f02\u5e38\u3001\u63a8\u52a8\u964d\u672c\u589e\u6548\u7684\u5173\u952e\u5de5\u5177\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u901a\u8fc7\u8fd9\u5f20\u8868\u683c\uff0c\u6211\u4eec\u53ef\u4ee5\u6e05\u6670\u5730\u770b\u5230\uff0c\u5206\u6279\u6210\u672c\u6cd5\u548c\u5b9e\u9645\u6210\u672c\u6cd5\u5e76\u975e\u7b80\u5355\u7684\u6280\u672f\u9009\u62e9\uff0c\u800c\u662f\u4e0e\u4f01\u4e1a\u6838\u5fc3\u4e1a\u52a1\u6a21\u5f0f\u3001\u7ba1\u7406\u8bc9\u6c42\u6df1\u5ea6\u7ed1\u5b9a\u7684\u6218\u7565\u5de5\u5177\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%9B%9B%E3%80%81%E5%A6%82%E4%BD%95%E9%80%89%E6%8B%A9%EF%BC%9F%E4%BC%81%E4%B8%9A%E5%BA%94%E7%94%A8%E5%9C%BA%E6%99%AF%E4%B8%8E%E5%86%B3%E7%AD%96%E6%8C%87%E5%8D%97\"><\/span>\u56db\u3001\u5982\u4f55\u9009\u62e9\uff1f\u4f01\u4e1a\u5e94\u7528\u573a\u666f\u4e0e\u51b3\u7b56\u6307\u5357<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u5398\u6e05\u4e86\u4e24\u79cd\u65b9\u6cd5\u7684\u8fb9\u754c\u540e\uff0c\u4e0b\u4e00\u4e2a\u5173\u952e\u95ee\u9898\u662f\uff1a\u6211\u7684\u4f01\u4e1a\u5e94\u8be5\u5982\u4f55\u9009\u62e9\uff1f\u8fd9\u5e76\u975e\u4e00\u4e2a\u975e\u9ed1\u5373\u767d\u7684\u95ee\u9898\uff0c\u800c\u662f\u4e00\u4e2a\u9700\u8981\u7ed3\u5408\u81ea\u8eab\u4e1a\u52a1\u6a21\u5f0f\u3001\u53d1\u5c55\u9636\u6bb5\u548c\u7ba1\u7406\u76ee\u6807\u7684\u7efc\u5408\u51b3\u7b56\u3002\u4ee5\u4e0b\u662f\u4e00\u4efd\u201c\u9009\u578b\u907f\u5751\u6307\u5357\u201d\uff0c\u65e8\u5728\u4e3a\u4f01\u4e1a\u51b3\u7b56\u8005\u63d0\u4f9b\u53ef\u884c\u7684\u5efa\u8bae\u3002<\/p>\n<p><strong>1. \u4e1a\u52a1\u6a21\u5f0f\u662f\u9996\u8981\u5224\u65ad\u4f9d\u636e<\/strong><\/p>\n<ul>\n<li><strong>\u82e5\u60a8\u7684\u6838\u5fc3\u4e1a\u52a1\u662f\u201c\u6309\u5355\u751f\u4ea7\u201d\uff08Make-to-Order\uff09\u6216\u201c\u6309\u9879\u76ee\u8fd0\u4f5c\u201d\uff08Project-based\uff09<\/strong>\uff0c\u4f8b\u5982\u5b9a\u5236\u673a\u68b0\u3001\u8f6f\u4ef6\u5f00\u53d1\u9879\u76ee\u3001\u5ba4\u5185\u88c5\u4fee\u5de5\u7a0b\u7b49\uff0c\u90a3\u4e48<strong>\u5206\u6279\u6210\u672c\u6cd5<\/strong>\u662f\u60a8\u7684\u4e0d\u4e8c\u4e4b\u9009\u3002\u5f3a\u884c\u4f7f\u7528\u5b9e\u9645\u6210\u672c\u6cd5\u4f1a\u5bfc\u81f4\u4e0d\u540c\u8ba2\u5355\u95f4\u7684\u6210\u672c\u201c\u5927\u9505\u996d\u201d\uff0c\u5b8c\u5168\u65e0\u6cd5\u8bc4\u4f30\u5355\u4e2a\u9879\u76ee\u6216\u8ba2\u5355\u7684\u771f\u5b9e\u76c8\u5229\u80fd\u529b\uff0c\u62a5\u4ef7\u4e5f\u5c06\u5931\u53bb\u4f9d\u636e\u3002<\/li>\n<li><strong>\u82e5\u60a8\u7684\u6838\u5fc3\u4e1a\u52a1\u662f\u201c\u6309\u5e93\u5b58\u751f\u4ea7\u201d\uff08Make-to-Stock\uff09\u7684\u6807\u51c6\u5316\u4ea7\u54c1<\/strong>\uff0c\u4f8b\u5982\u74f6\u88c5\u6c34\u3001\u6807\u51c6\u87ba\u4e1d\u3001\u901a\u7528\u82af\u7247\u7b49\uff0c\u90a3\u4e48<strong>\u5b9e\u9645\u6210\u672c\u6cd5<\/strong>\u66f4\u4e3a\u9ad8\u6548\u548c\u9002\u7528\u3002\u5728\u8fd9\u79cd\u6a21\u5f0f\u4e0b\uff0c\u5173\u6ce8\u70b9\u662f\u6574\u4f53\u751f\u4ea7\u7ebf\u7684\u6210\u672c\u6548\u7387\uff0c\u800c\u975e\u67d0\u4e2a\u7279\u5b9a\u751f\u4ea7\u6307\u4ee4\u7684\u6210\u672c\u3002<\/li>\n<\/ul>\n<p><strong>2. \u8003\u8651\u4f01\u4e1a\u53d1\u5c55\u9636\u6bb5<\/strong><\/p>\n<ul>\n<li><strong>\u521d\u521b\u671f\u6216\u5c0f\u5fae\u4f01\u4e1a<\/strong>\uff1a\u8bb8\u591a\u521d\u521b\u516c\u53f8\u4ee5\u7075\u6d3b\u7684\u5b9a\u5236\u5316\u670d\u52a1\u5207\u5165\u5e02\u573a\uff0c\u5373\u4f7f\u662f\u4ea7\u54c1\u578b\u516c\u53f8\uff0c\u65e9\u671f\u4e5f\u5f80\u5f80\u662f\u5c0f\u6279\u91cf\u3001\u591a\u6279\u6b21\u7684\u751f\u4ea7\u6a21\u5f0f\u3002\u5728\u6b64\u9636\u6bb5\uff0c<strong>\u5206\u6279\u6210\u672c\u6cd5<\/strong>\u80fd\u5e2e\u52a9\u4f01\u4e1a\u7cbe\u786e\u6838\u7b97\u65e9\u671f\u6bcf\u4e00\u4e2a\u5ba2\u6237\u6216\u6bcf\u4e00\u6279\u4ea7\u54c1\u7684\u6210\u672c\u4e0e\u5229\u6da6\uff0c\u4e3a\u4ea7\u54c1\u5b9a\u4ef7\u548c\u5e02\u573a\u5b9a\u4f4d\u63d0\u4f9b\u5b9d\u8d35\u7684\u6570\u636e\u652f\u6301\u3002<\/li>\n<li><strong>\u89c4\u6a21\u5316\u6269\u5f20\u671f<\/strong>\uff1a\u5f53\u4f01\u4e1a\u53d1\u5c55\u58ee\u5927\uff0c\u4ea7\u54c1\u7ebf\u9010\u6e10\u6807\u51c6\u5316\uff0c\u5e76\u5efa\u7acb\u8d77\u5927\u89c4\u6a21\u8fde\u7eed\u751f\u4ea7\u7ebf\u65f6\uff0c\u539f\u6709\u7684\u5206\u6279\u6210\u672c\u6cd5\u53ef\u80fd\u4f1a\u53d8\u5f97\u8fc7\u4e8e\u7e41\u7410\u4e14\u4e0d\u5fc5\u8981\u3002\u6b64\u65f6\uff0c\u5207\u6362\u5230<strong>\u5b9e\u9645\u6210\u672c\u6cd5<\/strong>\uff0c\u5c06\u7ba1\u7406\u91cd\u5fc3\u8f6c\u79fb\u5230\u751f\u4ea7\u6d41\u7a0b\u7684\u6210\u672c\u63a7\u5236\u548c\u6548\u7387\u63d0\u5347\u4e0a\uff0c\u662f\u66f4\u660e\u667a\u7684\u9009\u62e9\u3002<\/li>\n<\/ul>\n<p><strong>3. \u63a2\u7d22\u6df7\u5408\u6a21\u5f0f\u7684\u53ef\u80fd\u6027<\/strong><\/p>\n<p>\u73b0\u5b9e\u4e2d\u7684\u4f01\u4e1a\u5f80\u5f80\u6bd4\u7406\u8bba\u6a21\u578b\u66f4\u590d\u6742\u3002\u8bb8\u591a\u5927\u578b\u5236\u9020\u4f01\u4e1a\u53ef\u80fd\u540c\u65f6\u62e5\u6709\u6807\u51c6\u4ea7\u54c1\u7ebf\u548c\u5b9a\u5236\u5316\u9879\u76ee\u90e8\u3002\u4f8b\u5982\uff0c\u4e00\u5bb6\u6c7d\u8f66\u5236\u9020\u5546\uff0c\u5176\u5927\u89c4\u6a21\u751f\u4ea7\u7684\u6807\u51c6\u8f66\u578b\u9002\u5408\u91c7\u7528\u5b9e\u9645\u6210\u672c\u6cd5\uff1b\u800c\u5176\u4e3a\u7279\u6b8a\u5ba2\u6237\u5b9a\u5236\u7684\u8d5b\u8f66\u6216\u6539\u88c5\u8f66\u4e1a\u52a1\uff0c\u5219\u5fc5\u987b\u91c7\u7528\u5206\u6279\u6210\u672c\u6cd5\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u4f01\u4e1a\u5185\u90e8\u5e94<strong>\u5b9e\u65bd\u6df7\u5408\u6210\u672c\u6838\u7b97\u7cfb\u7edf<\/strong>\uff0c\u5bf9\u4e0d\u540c\u4e1a\u52a1\u5355\u5143\u91c7\u7528\u6700\u9002\u5408\u5176\u4e1a\u52a1\u7279\u6027\u7684\u6838\u7b97\u65b9\u6cd5\uff0c\u786e\u4fdd\u6210\u672c\u6570\u636e\u7684\u51c6\u786e\u6027\u548c\u76f8\u5173\u6027\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BA%94%E3%80%81%E6%95%B0%E5%AD%97%E5%8C%96%E8%BD%AC%E5%9E%8B%EF%BC%9A%E5%A6%82%E4%BD%95%E5%88%A9%E7%94%A8%E5%B7%A5%E5%85%B7%E5%AE%9E%E7%8E%B0%E9%AB%98%E6%95%88%E3%80%81%E7%B2%BE%E5%87%86%E7%9A%84%E6%88%90%E6%9C%AC%E6%A0%B8%E7%AE%97\"><\/span>\u4e94\u3001\u6570\u5b57\u5316\u8f6c\u578b\uff1a\u5982\u4f55\u5229\u7528\u5de5\u5177\u5b9e\u73b0\u9ad8\u6548\u3001\u7cbe\u51c6\u7684\u6210\u672c\u6838\u7b97<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u65e0\u8bba\u662f\u5206\u6279\u6210\u672c\u6cd5\u8fd8\u662f\u5b9e\u9645\u6210\u672c\u6cd5\uff0c\u5728\u5b9e\u8df5\u4e2d\u90fd\u9762\u4e34\u7740\u6570\u636e\u6536\u96c6\u3001\u5f52\u96c6\u4e0e\u5206\u644a\u7684\u5de8\u5927\u6311\u6218\u3002\u4f20\u7edf\u7684Excel\u624b\u5de5\u6838\u7b97\u65b9\u5f0f\uff0c\u5728\u5904\u7406\u590d\u6742\u7684\u6210\u672c\u7ed3\u6784\u65f6\uff0c\u5c24\u5176\u662f\u5206\u6279\u6210\u672c\u6cd5\u4e0b\u7e41\u7410\u7684\u8d39\u7528\u5206\u644a\uff0c\u4e0d\u4ec5\u6548\u7387\u4f4e\u4e0b\u3001\u6781\u6613\u51fa\u9519\uff0c\u66f4\u4f1a\u9020\u6210\u4e25\u91cd\u7684\u6570\u636e\u5b64\u5c9b\u3002\u8d22\u52a1\u6570\u636e\u4e0e\u4e1a\u52a1\u6570\u636e\u8131\u8282\uff0c\u6210\u672c\u5206\u6790\u62a5\u544a\u4e25\u91cd\u6ede\u540e\uff0c\u65e0\u6cd5\u4e3a\u5b9e\u65f6\u51b3\u7b56\u63d0\u4f9b\u6709\u6548\u652f\u6301\u3002<\/p>\n<p>\u73b0\u4ee3\u4f01\u4e1a\u7ba1\u7406\u7cfb\u7edf\uff0c\u5982ERP\uff08\u4f01\u4e1a\u8d44\u6e90\u8ba1\u5212\uff09\u548cMES\uff08\u5236\u9020\u6267\u884c\u7cfb\u7edf\uff09\uff0c\u901a\u8fc7\u6253\u901a\u4e1a\u52a1\u6d41\u7a0b\uff0c\u5b9e\u73b0\u4e86\u6210\u672c\u6570\u636e\u7684\u81ea\u52a8\u5316\u5f52\u96c6\u548c\u521d\u6b65\u5206\u6790\uff0c\u6781\u5927\u5730\u63d0\u5347\u4e86\u6838\u7b97\u6548\u7387\u3002\u7136\u800c\uff0c\u4f20\u7edf\u8f6f\u4ef6\u5f80\u5f80\u529f\u80fd\u56fa\u5316\uff0c\u96be\u4ee5\u5b8c\u5168\u9002\u914d\u4f01\u4e1a\u72ec\u7279\u7684\u6210\u672c\u5206\u644a\u903b\u8f91\u548c\u7ba1\u7406\u62a5\u8868\u9700\u6c42\u3002<\/p>\n<p>\u5728\u6b64\u80cc\u666f\u4e0b\uff0c\u65b0\u4e00\u4ee3\u7684<span class=\"xintheme_keyword_link\"><a href=\"https:\/\/www.zdsztech.com\/engine\" target=\"_blank\" title=\"\u65e0\u4ee3\u7801\u5e73\u53f0\">\u65e0\u4ee3\u7801\u5e73\u53f0<\/a><\/span>\uff0c\u4e3a\u4f01\u4e1a\u5b9e\u73b0\u9ad8\u6548\u3001\u7cbe\u51c6\u7684\u6210\u672c\u6838\u7b97\u63d0\u4f9b\u4e86\u5168\u65b0\u7684\u89e3\u9898\u601d\u8def\u3002\u4ee5**\u300c\u652f\u9053\u5e73\u53f0\u300d<strong>\u4e3a\u4f8b\uff0c\u5b83\u901a\u8fc7\u5176\u9ad8\u5ea6\u7075\u6d3b\u7684<\/strong>\u3010\u8868\u5355\u5f15\u64ce\u3011<strong>\u548c<\/strong>\u3010\u6d41\u7a0b\u5f15\u64ce\u3011**\uff0c\u8d4b\u4e88\u4e86\u4f01\u4e1a\u6839\u636e\u81ea\u8eab\u72ec\u7279\u7684\u4e1a\u52a1\u6d41\u7a0b\uff0c\u5feb\u901f\u201c\u642d\u5efa\u201d\u800c\u975e\u201c\u8d2d\u4e70\u201d\u4e2a\u6027\u5316\u6210\u672c\u6838\u7b97\u7cfb\u7edf\u7684\u80fd\u529b\u3002<\/p>\n<ul>\n<li>\u5bf9\u4e8e<strong>\u5206\u6279\u6210\u672c\u6cd5<\/strong>\uff0c\u4f01\u4e1a\u53ef\u4ee5\u5229\u7528\u300c\u652f\u9053\u5e73\u53f0\u300d\u642d\u5efa\u201c\u9879\u76ee\u5de5\u5355\u201d\u6216\u201c\u751f\u4ea7\u5de5\u5355\u201d\u6a21\u5757\uff0c\u901a\u8fc7\u6d41\u7a0b\u5f15\u64ce\u81ea\u52a8\u5173\u8054\u9886\u6599\u5355\u3001\u5de5\u65f6\u586b\u62a5\u5355\u3001\u8d39\u7528\u62a5\u9500\u5355\uff0c\u5c06\u76f4\u63a5\u6210\u672c\u5b9e\u65f6\u5f52\u96c6\u5230\u5177\u4f53\u8ba2\u5355\u3002\u540c\u65f6\uff0c\u53ef\u4ee5\u81ea\u5b9a\u4e49\u5236\u9020\u8d39\u7528\u7684\u5206\u644a\u89c4\u5219\uff0c\u5728\u8ba2\u5355\u5b8c\u5de5\u65f6\u81ea\u52a8\u8ba1\u7b97\u603b\u6210\u672c\u548c\u5229\u6da6\u3002<\/li>\n<li>\u5bf9\u4e8e<strong>\u5b9e\u9645\u6210\u672c\u6cd5<\/strong>\uff0c\u4f01\u4e1a\u53ef\u4ee5\u642d\u5efa\u5404\u4ea7\u54c1\u7ebf\u7684\u6210\u672c\u4e2d\u5fc3\uff0c\u81ea\u52a8\u6c47\u603b\u5f53\u671f\u6240\u6709\u76f8\u5173\u7684\u6750\u6599\u3001\u4eba\u5de5\u53ca\u8d39\u7528\u6570\u636e\uff0c\u5e76\u6839\u636e\u9884\u8bbe\u7684\u5206\u914d\u903b\u8f91\uff0c\u5728\u671f\u672b\u4e00\u952e\u751f\u6210\u5b8c\u5de5\u4ea7\u54c1\u4e0e\u5728\u4ea7\u54c1\u7684\u6210\u672c\u8ba1\u7b97\u8868\u3002<\/li>\n<\/ul>\n<p>\u6700\u5173\u952e\u7684\u662f\uff0c\u6240\u6709\u8fd9\u4e9b\u6570\u636e\u6700\u7ec8\u90fd\u80fd\u6c47\u5165\u300c\u652f\u9053\u5e73\u53f0\u300d\u7684**\u3010\u62a5\u8868\u5f15\u64ce\u3011<strong>\uff0c\u5f62\u6210\u5b9e\u65f6\u7684\u6210\u672c\u5206\u6790\u770b\u677f\uff0c\u4e3a\u7ba1\u7406\u5c42\u7684<\/strong>\u3010\u6570\u636e\u51b3\u7b56\u3011**\u63d0\u4f9b\u575a\u5b9e\u3001\u900f\u660e\u4e14\u53ef\u8ffd\u6eaf\u7684\u57fa\u7840\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%BB%93%E8%AF%AD%EF%BC%9A%E9%80%89%E6%8B%A9%E6%AD%A3%E7%A1%AE%E7%9A%84%E6%88%90%E6%9C%AC%E6%A0%87%E5%B0%BA%EF%BC%8C%E9%A9%B1%E5%8A%A8%E4%BC%81%E4%B8%9A%E7%B2%BE%E7%9B%8A%E5%A2%9E%E9%95%BF\"><\/span>\u7ed3\u8bed\uff1a\u9009\u62e9\u6b63\u786e\u7684\u6210\u672c\u6807\u5c3a\uff0c\u9a71\u52a8\u4f01\u4e1a\u7cbe\u76ca\u589e\u957f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7efc\u4e0a\u6240\u8ff0\uff0c\u5206\u6279\u6210\u672c\u6cd5\u4e0e\u5b9e\u9645\u6210\u672c\u6cd5\u4e4b\u95f4\u5e76\u65e0\u7edd\u5bf9\u7684\u4f18\u52a3\u4e4b\u5206\uff0c\u5b83\u4eec\u662f\u670d\u52a1\u4e8e\u4e0d\u540c\u4e1a\u52a1\u903b\u8f91\u548c\u7ba1\u7406\u76ee\u6807\u7684\u4e24\u79cd\u622a\u7136\u4e0d\u540c\u7684\u201c\u6210\u672c\u6807\u5c3a\u201d\u3002\u4f5c\u4e3a\u4f01\u4e1a\u7684\u51b3\u7b56\u8005\uff0c\u60a8\u7684\u6838\u5fc3\u4efb\u52a1\u5e76\u975e\u4e89\u8bba\u54ea\u79cd\u65b9\u6cd5\u66f4\u201c\u5148\u8fdb\u201d\uff0c\u800c\u662f\u6df1\u523b\u6d1e\u5bdf\u81ea\u8eab\u4e1a\u52a1\u7684\u6838\u5fc3\u6a21\u5f0f\uff0c\u4ece\u800c\u201c\u5efa\u7acb\u6b63\u786e\u7684\u6807\u5c3a\u201d\uff0c\u9009\u62e9\u4e0e\u4e1a\u52a1\u6700\u5339\u914d\u7684\u6838\u7b97\u65b9\u6cd5\u3002\u4e00\u4e2a\u9519\u8bef\u7684\u6807\u5c3a\uff0c\u5373\u4f7f\u523b\u5ea6\u518d\u7cbe\u7ec6\uff0c\u4e5f\u65e0\u6cd5\u91cf\u51fa\u771f\u5b9e\u7684\u7ed3\u679c\u3002<\/p>\n<p>\u5728\u6570\u5b57\u5316\u6d6a\u6f6e\u5e2d\u5377\u800c\u6765\u7684\u4eca\u5929\uff0c\u6211\u4eec\u66f4\u5e94\u79ef\u6781\u62e5\u62b1\u5148\u8fdb\u7684\u6570\u5b57\u5316\u5de5\u5177\uff0c\u5c06\u6210\u672c\u7ba1\u7406\u4ece\u4e00\u9879\u6ede\u540e\u7684\u8d22\u52a1\u804c\u80fd\uff0c\u8f6c\u53d8\u4e3a\u9a71\u52a8\u4e1a\u52a1\u589e\u957f\u7684\u524d\u7aef\u6218\u7565\u51b3\u7b56\u652f\u6301\u4f53\u7cfb\u3002\u901a\u8fc7\u50cf**\u300c\u652f\u9053\u5e73\u53f0\u300d**\u8fd9\u6837\u7684\u65e0\u4ee3\u7801\u5de5\u5177\uff0c\u4f01\u4e1a\u4e0d\u4ec5\u80fd\u591f\u9ad8\u6548\u3001\u7cbe\u51c6\u5730\u6267\u884c\u4efb\u4f55\u4e00\u79cd\u6210\u672c\u6838\u7b97\u65b9\u6cd5\uff0c\u66f4\u80fd\u6784\u5efa\u8d77\u4e00\u5957\u5b8c\u5168\u8d34\u5408\u81ea\u8eab\u7ba1\u7406\u6a21\u5f0f\u3001\u80fd\u591f\u6301\u7eed\u8fed\u4ee3\u4f18\u5316\u7684\u6838\u5fc3\u7ba1\u7406\u7cfb\u7edf\u3002<\/p>\n<p>\u51c6\u5907\u597d\u4e3a\u60a8\u7684\u4f01\u4e1a\u6253\u9020\u4e00\u628a\u7cbe\u51c6\u7684\u6210\u672c\u6807\u5c3a\u4e86\u5417\uff1f\u6b22\u8fce\u8bbf\u95ee\u5b98\u7f51\uff0c\u4e86\u89e3\u5982\u4f55\u901a\u8fc7\u300c\u652f\u9053\u5e73\u53f0\u300d\u6784\u5efa\u60a8\u7684\u6838\u5fc3\u7ba1\u7406\u7cfb\u7edf\uff0c\u5e76\u7533\u8bf7**\u3010<a href=\"https:\/\/user.zdsztech.com\/toWorkbench?index=2\">\u514d\u8d39\u8bd5\u7528<\/a>\u3011**\uff0c\u4eb2\u8eab\u4f53\u9a8c\u6570\u5b57\u5316\u5e26\u6765\u7684\u7ba1\u7406\u53d8\u9769\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%85%B3%E4%BA%8E%E6%88%90%E6%9C%AC%E6%A0%B8%E7%AE%97%E7%9A%84%E5%B8%B8%E8%A7%81%E9%97%AE%E9%A2%98_FAQ\"><\/span>\u5173\u4e8e\u6210\u672c\u6838\u7b97\u7684\u5e38\u89c1\u95ee\u9898 (FAQ)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_%E6%88%91%E4%BB%AC%E7%9A%84%E4%B8%9A%E5%8A%A1%E6%97%A2%E6%9C%89%E6%A0%87%E5%87%86%E5%8C%96%E4%BA%A7%E5%93%81%E7%BA%BF%EF%BC%8C%E4%B9%9F%E6%9C%89%E5%AE%9A%E5%88%B6%E5%8C%96%E9%A1%B9%E7%9B%AE%EF%BC%8C%E5%BA%94%E8%AF%A5%E5%A6%82%E4%BD%95%E6%A0%B8%E7%AE%97%E6%88%90%E6%9C%AC%EF%BC%9F\"><\/span>1. \u6211\u4eec\u7684\u4e1a\u52a1\u65e2\u6709\u6807\u51c6\u5316\u4ea7\u54c1\u7ebf\uff0c\u4e5f\u6709\u5b9a\u5236\u5316\u9879\u76ee\uff0c\u5e94\u8be5\u5982\u4f55\u6838\u7b97\u6210\u672c\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u79cd\u60c5\u51b5\u975e\u5e38\u9002\u5408\u91c7\u7528\u201c\u6df7\u5408\u6210\u672c\u6838\u7b97\u6a21\u5f0f\u201d\u3002\u60a8\u53ef\u4ee5\u5728\u540c\u4e00\u4e2a\u7ba1\u7406\u7cfb\u7edf\u5185\uff0c\u4e3a\u4e0d\u540c\u7684\u4e1a\u52a1\u5355\u5143\u8bbe\u7f6e\u4e0d\u540c\u7684\u6838\u7b97\u89c4\u5219\u3002\u5bf9\u6807\u51c6\u5316\u4ea7\u54c1\u7ebf\uff0c\u91c7\u7528\u5b9e\u9645\u6210\u672c\u6cd5\uff08\u6309\u54c1\u79cd\u5f52\u96c6\u6210\u672c\uff09\uff1b\u5bf9\u5b9a\u5236\u5316\u9879\u76ee\uff0c\u5219\u91c7\u7528\u5206\u6279\u6210\u672c\u6cd5\uff08\u6309\u8ba2\u5355\u5f52\u96c6\u6210\u672c\uff09\u3002\u5173\u952e\u5728\u4e8e\u60a8\u7684\u7ba1\u7406\u7cfb\u7edf\u662f\u5426\u8db3\u591f\u7075\u6d3b\uff0c\u80fd\u591f\u652f\u6301\u8fd9\u79cd\u5e76\u884c\u7684\u3001\u5dee\u5f02\u5316\u7684\u6838\u7b97\u4f53\u7cfb\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_%E4%BB%8E%E5%88%86%E6%89%B9%E6%88%90%E6%9C%AC%E6%B3%95%E5%88%87%E6%8D%A2%E5%88%B0%E5%AE%9E%E9%99%85%E6%88%90%E6%9C%AC%E6%B3%95%E9%9C%80%E8%A6%81%E5%81%9A%E5%93%AA%E4%BA%9B%E5%87%86%E5%A4%87%EF%BC%9F\"><\/span>2. \u4ece\u5206\u6279\u6210\u672c\u6cd5\u5207\u6362\u5230\u5b9e\u9645\u6210\u672c\u6cd5\u9700\u8981\u505a\u54ea\u4e9b\u51c6\u5907\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5207\u6362\u6210\u672c\u6838\u7b97\u65b9\u6cd5\u662f\u4e00\u9879\u7cfb\u7edf\u6027\u5de5\u7a0b\uff0c\u4e3b\u8981\u9700\u8981\u4ee5\u4e0b\u51c6\u5907\uff1a<\/p>\n<ul>\n<li><strong>\u6d41\u7a0b\u68b3\u7406\u4e0e\u6807\u51c6\u5316<\/strong>\uff1a\u786e\u4fdd\u60a8\u7684\u751f\u4ea7\u6d41\u7a0b\u5df2\u7ecf\u9ad8\u5ea6\u6807\u51c6\u5316\uff0c\u80fd\u591f\u652f\u6301\u6309\u4ea7\u54c1\u54c1\u79cd\u8fdb\u884c\u6210\u672c\u5f52\u96c6\u3002<\/li>\n<li><strong>\u6570\u636e\u7ed3\u6784\u8c03\u6574<\/strong>\uff1a\u9700\u8981\u91cd\u65b0\u8bbe\u8ba1\u6210\u672c\u4e2d\u5fc3\uff0c\u4ece\u201c\u8ba2\u5355\u201d\u7ef4\u5ea6\u8f6c\u5411\u201c\u4ea7\u54c1\u54c1\u79cd\u201d\u7ef4\u5ea6\u3002<\/li>\n<li><strong>\u7cfb\u7edf\u914d\u7f6e\u66f4\u65b0<\/strong>\uff1a\u5982\u679c\u60a8\u4f7f\u7528ERP\u6216\u7c7b\u4f3c\u7cfb\u7edf\uff0c\u9700\u8981\u7531\u4e13\u4e1a\u987e\u95ee\u8fdb\u884c\u6a21\u5757\u7684\u91cd\u65b0\u914d\u7f6e\u548c\u6570\u636e\u8fc1\u79fb\u3002<\/li>\n<li><strong>\u4eba\u5458\u57f9\u8bad<\/strong>\uff1a\u8d22\u52a1\u548c\u751f\u4ea7\u56e2\u961f\u90fd\u9700\u8981\u7406\u89e3\u65b0\u7684\u6838\u7b97\u903b\u8f91\u3001\u62a5\u8868\u53e3\u5f84\u548c\u7ba1\u7406\u8981\u6c42\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_%E6%97%A0%E4%BB%A3%E7%A0%81%E5%B9%B3%E5%8F%B0%E5%9C%A8%E6%88%90%E6%9C%AC%E6%A0%B8%E7%AE%97%E6%96%B9%E9%9D%A2%E7%9B%B8%E6%AF%94%E4%BC%A0%E7%BB%9FERP%E7%B3%BB%E7%BB%9F%E6%9C%89%E4%BB%80%E4%B9%88%E4%BC%98%E5%8A%BF%EF%BC%9F\"><\/span>3. \u65e0\u4ee3\u7801\u5e73\u53f0\u5728\u6210\u672c\u6838\u7b97\u65b9\u9762\u76f8\u6bd4\u4f20\u7edfERP\u7cfb\u7edf\u6709\u4ec0\u4e48\u4f18\u52bf\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f20\u7edfERP\u7cfb\u7edf\u529f\u80fd\u5f3a\u5927\u4f46\u901a\u5e38\u6bd4\u8f83\u201c\u91cd\u201d\uff0c\u5b9e\u65bd\u5468\u671f\u957f\u3001\u5b9a\u5236\u6210\u672c\u9ad8\uff0c\u4e00\u65e6\u4e1a\u52a1\u6d41\u7a0b\u53d8\u5316\uff0c\u8c03\u6574\u8d77\u6765\u975e\u5e38\u56f0\u96be\u3002\u65e0\u4ee3\u7801\u5e73\u53f0\uff08\u5982\u300c\u652f\u9053\u5e73\u53f0\u300d\uff09\u7684\u6838\u5fc3\u4f18\u52bf\u5728\u4e8e**\u3010\u4e2a\u6027\u5316\u3011<strong>\u548c<\/strong>\u3010\u6269\u5c55\u6027\u3011**\uff1a<\/p>\n<ul>\n<li><strong>\u9ad8\u5ea6\u7075\u6d3b<\/strong>\uff1a\u4f01\u4e1a\u53ef\u4ee5\u50cf\u642d\u79ef\u6728\u4e00\u6837\uff0c\u6839\u636e\u81ea\u5df1\u72ec\u7279\u7684\u6210\u672c\u5206\u644a\u903b\u8f91\u3001\u5ba1\u6279\u6d41\u7a0b\u548c\u62a5\u8868\u6837\u5f0f\uff0c\u5feb\u901f\u642d\u5efa\u51fa100%\u8d34\u5408\u9700\u6c42\u7684\u7cfb\u7edf\u3002<\/li>\n<li><strong>\u5feb\u901f\u8fed\u4ee3<\/strong>\uff1a\u5f53\u4e1a\u52a1\u53d1\u5c55\uff0c\u9700\u8981\u8c03\u6574\u6210\u672c\u6838\u7b97\u89c4\u5219\u65f6\uff0c\u4f01\u4e1a\u5185\u90e8\u4eba\u5458\u5373\u53ef\u81ea\u884c\u4fee\u6539\uff0c\u65e0\u9700\u7b49\u5f85\u8f6f\u4ef6\u5382\u5546\u6392\u671f\uff0c\u654f\u6377\u54cd\u5e94\u7ba1\u7406\u53d8\u5316\u3002<\/li>\n<li><strong>\u6210\u672c\u66f4\u4f4e<\/strong>\uff1a\u76f8\u6bd4\u4f20\u7edf\u8f6f\u4ef6\u7684\u5f00\u53d1\u548c\u5b9a\u5236\u8d39\u7528\uff0c\u65e0\u4ee3\u7801\u5e73\u53f0\u7684\u5b9e\u65bd\u5468\u671f\u548c\u6210\u672c\u901a\u5e38\u80fd\u964d\u4f4e50%\u4ee5\u4e0a\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"4_%E5%AE%9E%E6%96%BD%E6%96%B0%E7%9A%84%E6%88%90%E6%9C%AC%E6%A0%B8%E7%AE%97%E7%B3%BB%E7%BB%9F%E5%AF%B9%E8%B4%A2%E5%8A%A1%E5%9B%A2%E9%98%9F%E5%92%8C%E4%B8%9A%E5%8A%A1%E5%9B%A2%E9%98%9F%E4%BC%9A%E5%B8%A6%E6%9D%A5%E5%93%AA%E4%BA%9B%E6%8C%91%E6%88%98%EF%BC%9F\"><\/span>4. \u5b9e\u65bd\u65b0\u7684\u6210\u672c\u6838\u7b97\u7cfb\u7edf\u5bf9\u8d22\u52a1\u56e2\u961f\u548c\u4e1a\u52a1\u56e2\u961f\u4f1a\u5e26\u6765\u54ea\u4e9b\u6311\u6218\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u5bf9\u8d22\u52a1\u56e2\u961f<\/strong>\uff1a\u6311\u6218\u5728\u4e8e\u9700\u8981\u4ece\u4f20\u7edf\u7684\u4e8b\u540e\u8bb0\u8d26\uff0c\u8f6c\u5411\u66f4\u5177\u524d\u77bb\u6027\u7684\u6210\u672c\u5206\u6790\u4e0e\u76d1\u63a7\u3002\u4ed6\u4eec\u9700\u8981\u638c\u63e1\u65b0\u7cfb\u7edf\uff0c\u5e76\u5229\u7528\u5b9e\u65f6\u6570\u636e\u4e3a\u4e1a\u52a1\u63d0\u4f9b\u66f4\u6df1\u5ea6\u7684\u6d1e\u5bdf\uff0c\u6210\u4e3a\u4e1a\u52a1\u4f19\u4f34\u3002<\/li>\n<li><strong>\u5bf9\u4e1a\u52a1\u56e2\u961f\uff08\u5982\u751f\u4ea7\u3001\u9879\u76ee\u90e8\uff09<\/strong>\uff1a\u6311\u6218\u5728\u4e8e\u9700\u8981\u66f4\u53ca\u65f6\u3001\u66f4\u51c6\u786e\u5730\u5f55\u5165\u57fa\u7840\u6570\u636e\uff0c\u4f8b\u5982\u5de5\u65f6\u3001\u6750\u6599\u6d88\u8017\u7b49\uff0c\u56e0\u4e3a\u8fd9\u4e9b\u6570\u636e\u662f\u6210\u672c\u6838\u7b97\u51c6\u786e\u6027\u7684\u6e90\u5934\u3002\u8fd9\u9700\u8981\u6539\u53d8\u539f\u6709\u7684\u5de5\u4f5c\u4e60\u60ef\uff0c\u4f46\u540c\u65f6\u4e5f\u80fd\u8ba9\u4ed6\u4eec\u66f4\u6e05\u6670\u5730\u770b\u5230\u81ea\u5df1\u5de5\u4f5c\u7684\u6210\u672c\u5f71\u54cd\uff0c\u589e\u5f3a\u6210\u672c\u610f\u8bc6\u3002<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u4e00\u6587\u8bb2\u6e05\u695a\u5206\u6279\u6210\u672c\u6cd5\u4e0e\u5b9e\u9645\u6210\u672c\u6cd5\u7684\u5dee\u5f02\uff1a\u6210\u672c\u5bf9\u8c61\uff08\u8ba2\u5355vs\u54c1\u79cd\uff09\u3001\u9002\u7528\u884c\u4e1a\uff08\u5b9a\u5236\u5316vs\u6807\u51c6\u5316\uff09\u3001\u6838\u7b97\u5468\u671f\uff08\u4e0d\u5b9a\u671fvs\u5b9a\u671f\uff09\u7b495\u5927\u6838\u5fc3\u533a\u522b\u3002\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u9009\u578b\u6307\u5357\uff0c\u52a9\u60a8\u6839\u636e\u4e1a\u52a1\u6a21\u5f0f\u9009\u62e9\u5408\u9002\u7684\u6210\u672c\u6838\u7b97\u65b9\u6cd5\uff0c\u9a71\u52a8\u7cbe\u76ca\u589e\u957f\u3002<\/p>\n","protected":false},"author":2,"featured_media":35794,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"class_list":["post-35796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-docs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a - \u652f\u9053\u535a\u5ba2<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a - \u652f\u9053\u535a\u5ba2\" \/>\n<meta property=\"og:description\" content=\"\u4e00\u6587\u8bb2\u6e05\u695a\u5206\u6279\u6210\u672c\u6cd5\u4e0e\u5b9e\u9645\u6210\u672c\u6cd5\u7684\u5dee\u5f02\uff1a\u6210\u672c\u5bf9\u8c61\uff08\u8ba2\u5355vs\u54c1\u79cd\uff09\u3001\u9002\u7528\u884c\u4e1a\uff08\u5b9a\u5236\u5316vs\u6807\u51c6\u5316\uff09\u3001\u6838\u7b97\u5468\u671f\uff08\u4e0d\u5b9a\u671fvs\u5b9a\u671f\uff09\u7b495\u5927\u6838\u5fc3\u533a\u522b\u3002\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u9009\u578b\u6307\u5357\uff0c\u52a9\u60a8\u6839\u636e\u4e1a\u52a1\u6a21\u5f0f\u9009\u62e9\u5408\u9002\u7684\u6210\u672c\u6838\u7b97\u65b9\u6cd5\uff0c\u9a71\u52a8\u7cbe\u76ca\u589e\u957f\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/\" \/>\n<meta property=\"og:site_name\" content=\"\u652f\u9053\u535a\u5ba2\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-19T13:02:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg\" \/>\n<meta name=\"author\" content=\"\u738b, \u51b0\u6625\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u738b, \u51b0\u6625\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/\"},\"author\":{\"name\":\"\u738b, \u51b0\u6625\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#\/schema\/person\/033bd0bfa7e9eb1a256aaaca03cc106b\"},\"headline\":\"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a\",\"datePublished\":\"2025-12-19T13:02:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/\"},\"wordCount\":36,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg\",\"articleSection\":[\"\u77e5\u8bc6\u767e\u79d1\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/\",\"url\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/\",\"name\":\"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a - \u652f\u9053\u535a\u5ba2\",\"isPartOf\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg\",\"datePublished\":\"2025-12-19T13:02:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage\",\"url\":\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg\",\"contentUrl\":\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg\",\"width\":1280,\"height\":720,\"caption\":\"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u9996\u9875\",\"item\":\"https:\/\/www.zdsztech.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#website\",\"url\":\"https:\/\/www.zdsztech.com\/blog\/\",\"name\":\"\u652f\u9053\u535a\u5ba2\",\"description\":\"\u4f01\u4e1a\u6570\u5b57\u5316\u4e13\u5bb6\",\"publisher\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.zdsztech.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#organization\",\"name\":\"\u652f\u9053\u535a\u5ba2\",\"url\":\"https:\/\/www.zdsztech.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/09\/\u7ec4-2@1x-1.png\",\"contentUrl\":\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/09\/\u7ec4-2@1x-1.png\",\"width\":131,\"height\":80,\"caption\":\"\u652f\u9053\u535a\u5ba2\"},\"image\":{\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#\/schema\/person\/033bd0bfa7e9eb1a256aaaca03cc106b\",\"name\":\"\u738b, \u51b0\u6625\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\/\/www.zdsztech.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/676f74089ba3d50534b7a173776beae371d971f73402d2df13842d76eb46cd2d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/676f74089ba3d50534b7a173776beae371d971f73402d2df13842d76eb46cd2d?s=96&d=mm&r=g\",\"caption\":\"\u738b, \u51b0\u6625\"},\"url\":\"https:\/\/www.zdsztech.com\/blog\/author\/wangbingchun\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a - \u652f\u9053\u535a\u5ba2","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/","og_locale":"zh_CN","og_type":"article","og_title":"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a - \u652f\u9053\u535a\u5ba2","og_description":"\u4e00\u6587\u8bb2\u6e05\u695a\u5206\u6279\u6210\u672c\u6cd5\u4e0e\u5b9e\u9645\u6210\u672c\u6cd5\u7684\u5dee\u5f02\uff1a\u6210\u672c\u5bf9\u8c61\uff08\u8ba2\u5355vs\u54c1\u79cd\uff09\u3001\u9002\u7528\u884c\u4e1a\uff08\u5b9a\u5236\u5316vs\u6807\u51c6\u5316\uff09\u3001\u6838\u7b97\u5468\u671f\uff08\u4e0d\u5b9a\u671fvs\u5b9a\u671f\uff09\u7b495\u5927\u6838\u5fc3\u533a\u522b\u3002\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u9009\u578b\u6307\u5357\uff0c\u52a9\u60a8\u6839\u636e\u4e1a\u52a1\u6a21\u5f0f\u9009\u62e9\u5408\u9002\u7684\u6210\u672c\u6838\u7b97\u65b9\u6cd5\uff0c\u9a71\u52a8\u7cbe\u76ca\u589e\u957f\u3002","og_url":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/","og_site_name":"\u652f\u9053\u535a\u5ba2","article_published_time":"2025-12-19T13:02:12+00:00","og_image":[{"url":"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg","type":"","width":"","height":""}],"author":"\u738b, \u51b0\u6625","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"\u738b, \u51b0\u6625"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#article","isPartOf":{"@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/"},"author":{"name":"\u738b, \u51b0\u6625","@id":"https:\/\/www.zdsztech.com\/blog\/#\/schema\/person\/033bd0bfa7e9eb1a256aaaca03cc106b"},"headline":"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a","datePublished":"2025-12-19T13:02:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/"},"wordCount":36,"commentCount":0,"publisher":{"@id":"https:\/\/www.zdsztech.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage"},"thumbnailUrl":"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg","articleSection":["\u77e5\u8bc6\u767e\u79d1"],"inLanguage":"zh-Hans","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/","url":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/","name":"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a - \u652f\u9053\u535a\u5ba2","isPartOf":{"@id":"https:\/\/www.zdsztech.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage"},"image":{"@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage"},"thumbnailUrl":"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg","datePublished":"2025-12-19T13:02:12+00:00","breadcrumb":{"@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#primaryimage","url":"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg","contentUrl":"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766149331-e0e7530f03a8571a58e504c851b2ecf9.jpeg","width":1280,"height":720,"caption":"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a"},{"@type":"BreadcrumbList","@id":"https:\/\/www.zdsztech.com\/blog\/difference-between-batch-cost-and-actual-cost\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u9996\u9875","item":"https:\/\/www.zdsztech.com\/blog\/"},{"@type":"ListItem","position":2,"name":"\u5206\u6279\u6210\u672c\u4e0e\u5b9e\u9645\u6210\u672c\u7684\u5dee\u5f02\u5728\u54ea\u91cc\uff1f\u4e00\u6587\u8bb2\u6e05\u695a"}]},{"@type":"WebSite","@id":"https:\/\/www.zdsztech.com\/blog\/#website","url":"https:\/\/www.zdsztech.com\/blog\/","name":"\u652f\u9053\u535a\u5ba2","description":"\u4f01\u4e1a\u6570\u5b57\u5316\u4e13\u5bb6","publisher":{"@id":"https:\/\/www.zdsztech.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.zdsztech.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/www.zdsztech.com\/blog\/#organization","name":"\u652f\u9053\u535a\u5ba2","url":"https:\/\/www.zdsztech.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/www.zdsztech.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/09\/\u7ec4-2@1x-1.png","contentUrl":"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/09\/\u7ec4-2@1x-1.png","width":131,"height":80,"caption":"\u652f\u9053\u535a\u5ba2"},"image":{"@id":"https:\/\/www.zdsztech.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.zdsztech.com\/blog\/#\/schema\/person\/033bd0bfa7e9eb1a256aaaca03cc106b","name":"\u738b, \u51b0\u6625","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/www.zdsztech.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/676f74089ba3d50534b7a173776beae371d971f73402d2df13842d76eb46cd2d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/676f74089ba3d50534b7a173776beae371d971f73402d2df13842d76eb46cd2d?s=96&d=mm&r=g","caption":"\u738b, \u51b0\u6625"},"url":"https:\/\/www.zdsztech.com\/blog\/author\/wangbingchun\/"}]}},"views":442,"_links":{"self":[{"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/posts\/35796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/comments?post=35796"}],"version-history":[{"count":0,"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/posts\/35796\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/media\/35794"}],"wp:attachment":[{"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/media?parent=35796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/categories?post=35796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.zdsztech.com\/blog\/wp-json\/wp\/v2\/tags?post=35796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}