the 12th notebook from Job Hi Miko, Could you please forward this mail to finance manager and director, I just want to clarify the question in interview yesterday, no matter whether you hire me or not. The first all, I attached my updated resume. The 2nd. while I was in XXX company, their business reduced a lot, so I applied to resign for headcount cost down project, and also got a compesation, then I went back my hometown stay with my parents, you know Chinese land is so big, the distance is about 2,000KM from GuangZhou to my parents, and I had not stay with them two years. after that I join in BrXXXX company to help them to implement SAP system, my main work is to collect standard cost basic information including machine depreciation, utilization, operator head count and work center information...but that SAP project delayed, and I apply to back to GuangZhou stay with my family(wife and my son). then I took three month to try to sell a kind of inventory control software and help the small trading company manage their business, although I sold more than ten sets software, the profit was less than previous income as costing accountant. That moment there was an opportunity to enter current local biological company to help them set up production cost calculation system and train them how to make the right data collection process. I approved that I can do as a consultant, that is why my wage income is more difference than before. now I want to talk about the actual cost and quotation system, the quotation is bass on some assumption, for example: the material scrap rate, setup usage, machine time and headcount and labor time, manufacture overhead(power/spare parts/maintenance ect.), they are all fixed when we estimate one finish goods's cost. but actually, they are changing when produce goods, even we use an expensive machine to do the simple parts(routing changed). I think our quotation cost sheet will issue to project manager or engineer and let them to follow up the planning and production order, At same time to update our cost sheet if any changed. As more experiences accumulate, we can fixed some guide line for planner. I think our company is doing so. we need a team to do the data collection and make analysis to improve data accuracy. the printing industry is so complicated and fast-paced, that is the big challenge for management team. that is all my understand of the cost control. Thanks for this opportunity to learn some things from you. B.R. Job.Liang