Firstly,activity centers were constructed based on organization structure and process characteristics,and some activity centers which belonged to sub-factory could be regarded as independent costing units.

At the same time, mathematic formulae were established for key techniques like decomposition of work center, fore-and-aft times of key shop.

Production data management including BOM, work center, technological process, working procedure and so on, is one very important component of ERP software system.

For example,it has no capability to adjust the processes and the work centers when they are out of work or the loads on them are out beyond their capacities,and it i.

With the development of market economy and the deepness of reform, the trade union work in enterprises has faced a new challenge The CPC committees of enterprises must enhance to lead the trade unions and promote the trade unions to work closely around the enterprises central task in order to serve the staff and worker

The Online Writing Center of Huazhong University of Science and Technology is also introduced in this article in the.

According to working capacity of all working centers, this method makes relevant production schedules for all working centers, as well as satisfies with product due date.

The main reason for the errors lies in that Mao Zedong’s analysis, adjudgement and orientation of social major contradiction and working center was increasingly divorced from objective reality in his late years.