The share of raw material costs in the overall costs for balance gas water heater depends on the various materials a producer used in his production. In the manufacturing industry, substance price accounting is a Fundamental requirement for attaining success. To be competitive and profitable, manufacturers must understand and manage the material cost. In the current economic conditions, many producers have been looking for ways to improve material efficiency, in order to maintain profitability and competitive advantage by supplying maximum profit to customers.
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