[经] factory cost responsibility summary
zé rèn zhì zào chéng běn huì zǒng biǎo ㄗㄜˊ ㄖㄣˋ ㄓˋ ㄗㄠˋ ㄔㄥˊ ㄅㄣˇ ㄏㄨㄟˋ ㄗㄨㄥˇ ㄅㄧㄠˇ