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制造费用的分配方法有______。
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调整发出材料成本节约差异的会计分录是______。
下列不应计入产品成本的费用是______。
Morn always said milk was good for you. But Mom hasn’t been heeding her own advice. For decades, milk consumption has trickled downward while that of cola has nearly tripled. Among beverages, milk ranks fourth in popularity after soft drinks, coffee and beer. Pepsi is trying to raise milk’s profile by applying the marketing tactics that have spread cola to all parts of the globe. The company is starting smaller, test marketing a beverage called Smooth Moos Smoothies in Texas, Oklahoma and Kansas. It is a 2% fat dairy shake package in old-fashioned milk bottles, and it comes in such flavors as double chocolate and banana. The product gives consumers 25% of their daily calcium requirement and keeps retailers happy with a shelflife (保质期) of nine months. "Here was an opportunity to take something traditionally thought of as a commonplace and make it fun and dynamic," says April Thornton, director of new products at Pepsi. Don’t look for Cindy Crawford endorsement: at about 250 calories, Smooth Moos tops a can of Pepsi by 100 calories. Italy’s milk giant Parmalat also has cola on its mind. The company makes boxed, ultra-heated milk, popular in Italy that has a shelf life of up to six months. In the U.S. market, Parmalat has introduced boxed and fresh varieties and is spending $25 million on advertising in an effort to make itself "the Coca-Cola of milk". The milk mustache campaign, with such notables as Christie Brinkley, Jennifer Aniston and Lauren Bacall sporting white upper lips and exclaiming, "Milk, what a surprise!" has been running since last January. The National Fluid Milk Processor Board has also joined forces with its California counterpart to license a series of TV spots called "Got Milk" The theme is that people only think about milk when they haven’t got it. "For the first time the industry is focusing on milk as a beverage," says Gordon McDonald, senior vice president at the American Dairy Association. "Using beverage-marketing tactics can work for milk. Milk products, packaging and advertising haven’t changed in 25 years, but now we are taking a look at all these things to make milk more competitive." Is it The answer may well be yes. Boosted by the campaigns, milk sales have increased for the first time in decades, up 9% over last year. That’s not enough to strain the dairy herd, and milk’s not going to be replacing Chardonnay at Hollywood parties. But for a product that’s been in a 30-year funk (怯懦), it’s not a bad start to a comeback. By "For the first time...as a beverage", Gordon McDonald implies that
The eternal coffee break Computers and electronic communications are allowing many people to use their homes as offices. But offices will never disappear entirely. Instead, the office of the future may become more like home AMERICAN managers who want to get more out of their white- collar workforce will be in for a shock if they seek advice from Frank Becker, a professor at Cornell University who studies the pattern of office work. His advice: companies need to devote more office space to creating places like well-tended living rooms, where employees can sit around in comfort and chat. Mr Becker is one of a group of academics and consultants trying to make companies more productive by linking new office technology to a better understanding of how employees work. The forecasts of a decade ago - that computers would in- crease office productivity, reduce white-collar payrolls and help the re- maining staff to work better - have proved much too hopeful. Mr Becker predicts that the central office will become mainly a place where workers from satellite and home-based offices meet to discuss ideas and to reaffirm their loyalty to fellow employees and the company. This will require new thoughts about the layout of office buildings. Now, spaces for copying machines, coffee rooms, meetings and reception areas usually come second to the offices in which people spend most of the day working. Mr Becker sees these common areas gradually becoming the heart of an office. Managers, says Mr Becker, will also have to abandon their long-cherished notion that a productive employee is an employee who can be seen. Appearing on time and looking busy will soon become irrelevant. Technology and new patterns of office use will make companies judge people by what they do, not by where they spend their tirae. That does not mean the end of the office, just its transformation into a social centre. New ideas about offices are catching on elsewhere. Digital Equipment Corp’s subsidiary in Finland has equipped offices with reclining chairs and stuffed sofas to make them more comfortable and conducive to informal conversations and the swapping of ideas. Companies such as Apple and General Electric are experimenting along similar lines. Steelcase, a manufacturer of office furniture, is one of the firms keenest to experiment with new office layouts and designs. The company’s research centre in Grand Rapids, Michigan, is a $1 lm building completed in 1989. It is designed around a series of office "neighbourhoods" that put market- ing, manufacturing and design people close to each other so that they can find it easier to discuss ideas and solve problems. Employees on different floors can see one another through glass, and easily go from floor to floor via escalator. Top managers work in a cluster of offices that are wrapped around an atrium in the middle of the building, rather than occupying the usual suite of top-floor offices. They can see, and be seen, by the people they manage. But, sometimes even the most communicative employee just wants to be left alone. At Steelcase in Michigan workers in different ______ are close to each other. And the managers are ______ on the top floor.
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