specific inventory

After that, the article put forward specific suggestions to improve the internal control of production and inventory cycle in MJ Company using the theory of five elements of COSO framework.

之后，论文对MJ公司生产与存货循环内部控制体系按照COSO框架五要素理论有针对性地提出改进建议。

It mainly contains product development phase cost control, raw materials purchase and inventory cost control, artificial cost control, period cost control, and enhancement of the employees' level of cost control combined with the specific production and business activities.

主要包括产品开发阶段的成本控制，原材料采购及库存成本控制，人工成本控制，期间费用控制，并结合具体的生产经营活动来加强员工的成本控制水平。

If the units in the ending inventory can be identified as coming from specific purchases, they may be priced at the amounts listed on the purchase invoices.

如果期末存货的数量能够从具体的购货中确认，那么这些存货就可以按购货发票上列示的金额计价。

Those that are difficult to associate with specific inventory items may prorated on some equitable basis.

那些很难与具体存货项目相联系的成本要在公平的基础上按比例分配.

The process design including: order management, high-inventory management, out of stock management, negative inventory management, check management, loss management, and out the specific requirements for system.

对订货管理、高库存管理、缺货管理、负库存管理、盘点管理、损耗管理等方面进行了流程设计，提出了具体的系统需求。第5章，库存管理系统应用效果分析。

Those that are difficult to associate with specific inventory items may be prorated on some equitable basis.

那些很难与具体存货项目相联系的成本要在公平的基础上按比例分配。