imperfect material 中文意思是什麼
imperfect material
解釋
不完整的材料-
However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general
但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
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