<p><span wah-hotarea="click" style="caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: justify; margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px;">Tonii精益讲堂</span><span style="caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 17px; text-align: justify;">&nbsp;</span><span style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: justify; margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px; color: rgba(0, 0, 0, 0.3);">2022-05-27</span></p><p><span style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: justify; margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px; color: rgba(0, 0, 0, 0.3);"><br/></span></p><p><span style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: justify; margin: 0px 10px 10px 0px; padding: 0px; outline: 0px; display: inline-block; vertical-align: middle; font-size: 15px; color: rgba(0, 0, 0, 0.3);"></span></p><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px 0px -20px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: left; transform: translate3d(-20px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 50px; height: 55px; vertical-align: top; overflow: hidden; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; vertical-align: middle; display: inline-block; line-height: 0; width: 50px; overflow-wrap: break-word !important;"><img class="rich_pages wxw-img" data-ratio="1.0538117" src="//cdn-2c-02.industics.com/public/upload/image/20220503/1651559974449537.gif" data-type="gif" data-w="446" width="100%" data-imgqrcoded="1" style="margin: 0px; padding: 0px; max-width: 100%; vertical-align: middle; box-sizing: border-box; height: auto !important; overflow-wrap: break-word !important; visibility: visible !important; width: 50px !important;"/></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-top-left-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-top-left-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; font-size: 17px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">本周词汇概览<br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></strong></p></section></section></section></section></section></section></section></section><p style="white-space: normal; padding: 0px; clear: both; min-height: 1em;"><br style="margin: 0px; padding: 0px;"/></p><p></p><section powered-by="xiumi.us" style="white-space: normal; margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: left; border-top-width: 6px; border-top-style: solid; border-color: rgb(255, 202, 0); border-left-width: 6px; border-left-style: solid; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-top-width: 6px; border-top-style: solid; border-color: rgb(255, 202, 0); border-right-width: 6px; border-right-style: solid; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px;"/></section></section><section style="margin: -13px 3px; padding: 12px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word; border-width: 1px; border-style: none solid; border-color: rgb(255, 111, 0) rgb(255, 202, 0); border-top-left-radius: 6px; border-top-right-radius: 6px; border-bottom-right-radius: 6px; border-bottom-left-radius: 6px;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; line-height: 1.8; overflow-wrap: break-word !important;"><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; cursor: pointer; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●&nbsp;</strong></strong></strong>461<span style="margin: 0px; padding: 0px; max-width: 100%; cursor: pointer; letter-spacing: 2px; text-indent: 30px;">：MTS</span></span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; text-indent: 30px; max-width: 100%; box-sizing: border-box; text-align: left; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; letter-spacing: 12px; max-width: 100%; text-indent: 32px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></strong></strong><span style="margin: 0px; padding: 0px; letter-spacing: 0.544px; max-width: 100%;">462</span><span style="margin: 0px; padding: 0px; letter-spacing: 0.544px; max-width: 100%; text-indent: 32px;">：MTO</span></span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; text-indent: 30px; max-width: 100%; font-size: 17px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; letter-spacing: 12px; font-size: medium; text-indent: 32px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong>463：ATO</span></p><p data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" data-style="max-width: 100%; box-sizing: border-box; min-height: 1em; color: rgb(0, 0, 0); font-size: medium; text-indent: 2em; overflow-wrap: break-word !important;" class="js_darkmode__419" style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; font-size: medium; text-align: left; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 17px; background-color: rgb(252, 200, 0);"><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 2px; text-indent: 30px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(163, 163, 163)" data-darkmode-original-color-16002497260202="rgb(0, 0, 0)" style="margin: 0px; padding: 0px; font-size: medium; text-indent: 32px; max-width: 100%; letter-spacing: 12px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong data-darkmode-color-16002497260202="rgb(0, 128, 255)" data-darkmode-original-color-16002497260202="rgb(0, 128, 255)" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">●</strong></strong>&nbsp;</strong></span><span style="margin: 0px; padding: 0px; max-width: 100%; letter-spacing: 0.544px; box-sizing: border-box !important; overflow-wrap: break-word !important;">464：ETO</span></span></p></section></section></section><section style="margin: 0px; padding: 0px; letter-spacing: 0.544px; max-width: 100%; box-sizing: border-box; height: 16px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; height: 16px; width: 24px; float: right; border-bottom-width: 6px; border-bottom-style: solid; border-color: rgb(255, 202, 0); border-right-width: 6px; border-right-style: solid; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; background-color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 5px 0px 20px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border-width: 2px; border-top-left-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 0px; border-style: dashed; border-color: rgb(29, 29, 29) rgb(29, 29, 29) rgb(182, 182, 182) rgb(182, 182, 182); box-shadow: rgb(0, 0, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 5px 0px -5px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(5px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 3px 15px; max-width: 100%; box-sizing: border-box; display: inline-block; min-width: 10%; vertical-align: top; border: 0px none rgb(255, 255, 255); border-top-left-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; background-color: rgb(255, 202, 0); overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; transform: translate3d(1px, 0px, 0px); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: justify; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; text-align: left; text-indent: 32px; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">464</span><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">『ETO</span></strong></strong><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; font-size: 18px; overflow-wrap: break-word !important;">』</strong></span></p></section></section></section></section></section></section></section></section><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; overflow-wrap: break-word !important;"><section style="margin: 15px 0px -15px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 0 auto; box-shadow: rgb(255, 202, 0) 0px 0px 0px; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 30px; vertical-align: top; overflow: hidden; border-width: 0px; box-shadow: rgb(255, 202, 0) 0px 0px 0px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 10px 0px 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-size: 0px; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 10px; height: 10px; vertical-align: top; overflow: hidden; background-color: rgb(255, 202, 0); border: 5px solid rgb(255, 202, 0); border-top-left-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 0px; box-shadow: rgb(255, 255, 255) 1px 1px 0px inset; line-height: 0; letter-spacing: 0px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section></section></section></section></section><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 0 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; text-align: center; font-size: 18px; color: rgb(255, 202, 0); letter-spacing: 3px; line-height: 1; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">文字专栏</strong></span></p></section></section><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 0 1px; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; align-items: center; display: flex; transform: rotateY(180deg); overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; vertical-align: bottom; width: auto; flex: 1 1 auto; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; background-color: rgb(255, 202, 0); height: 1px; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px;"/></section></section></section></section></section></section></section></section><section style="margin: 0px 0px 10px; padding: 0px; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: center; line-height: 2em; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 677px; vertical-align: top; border-color: rgb(255, 211, 171) rgb(255, 202, 0) rgb(255, 202, 0); border-width: 1px; border-top-left-radius: 0px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 0px; border-style: none solid solid; overflow-wrap: break-word !important;"><section powered-by="xiumi.us" style="margin: 20px 0px 13px; padding: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px 10px; max-width: 100%; box-sizing: border-box; color: rgb(240, 176, 121); line-height: 1.8; letter-spacing: 1.8px; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; max-width: 100%; box-sizing: border-box; letter-spacing: 0.544px; text-align: justify; line-height: 2; text-indent: 2em; overflow-wrap: break-word !important;"><br/></p><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">按单设计（</span>Engineering To Order，ETO）<span style="margin: 0px; padding: 0px;">，在这种生产类型下，一种产品在很大程度上是按照某一特定客户的要求来设计的，所以说支持客户化的设计是该生产流程的重要功能和组成部分。因为绝大多数产品都是为特定客户度身定制，所以这些产品有可能只生产一次。在这种生产类型中，产品的生产批量较小，但是设计工作和最终产品往往非常复杂。在生产过程中，每一项工作都要特殊处理，因为每项工作都可能有不一样的操作，不一样的费用，需要不同的人员来完成。当然，除了特殊该产品专用材料之外也有一些与其它产品共享的原材料。</span></span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">如果你熟悉制造业，那么你一定了解制造业内最独特的一种生产类型</span>--项目型制造，国际通称为：<span style="font-family: 微软雅黑; font-size: 17px; letter-spacing: 1.8px; text-indent: 28px; caret-color: rgb(0, 0, 0); background-color: rgb(255, 255, 255);">Engineering</span> To Order（下文简称 ETO）。船舶、航天器、大型装备制造和发电设备等企业都是ETO企业的代表。出于ETO企业管理的复杂性，我们将把这类企业的业务特点和解决方案拆分成几个主要的部分，以连载的形式分别进行分析和阐述，本文中我们所关注的重点为ETO企业的管理特点分析。</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">经过对同类企业进行对比分析，我们总结出项目型制造普遍具有的特点。这些制造企业通常以销售业务为起点，贯穿以项目计划驱动的产品设计、开发、配套采购、生产、交付等业务过程，最终以售后服务业务为结束，每个业务过程都具有各自的特点。</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">产品销售</span></strong></span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">项目准备过程（合同签订前）的周期相对很长。</span>&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">销售人员需要能够参考相近历史产品的成本情况，向客户提供合理的报价。</span>ETO企业的报价过程比一般产品报价过程复杂，对于每一个项目，首先需要在作出产品的成本估算基础上确定利润率水平，比对市场价格，提交领导层审批，然后与客户进行“讨价还价”的谈判，最终确定价格。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">根据本企业生产运营情况向客户承诺合理的交付期。</span>&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">需要技术、生产、供应、财务等多个部门的共同参与，对项目合同的技术可行性、价格、交付进度安排等方面进行全面系统的评审。</span>&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">全年的合同量不多（一个项目对应一份合同），但每份合同金额较大，一份合同文本内容很多，需要带有技术方案和一些特殊协议等附件。</span>&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">客户通常按项目阶段付款，所以项目经理或项目销售人员需要制订</span>“项目阶段收款计划”。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">产品设计研发</span></strong></span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">产品设计、工艺人员需要系统的知识重用（</span>Knowledge Reuse）手段，以根据历史产品或基型产品的情况，快速高效地进行产品开发或变型。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">需要为每一个项目产品做产品结构（</span>BOM）和工艺的定制化设计。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">在产品设计中，借用同类型产品零部件的设计的情况普遍存在，如果企业产品的模块化设计程度较好，将可以大大缩短</span>BOM和工艺设计的时间。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">产品的</span>BOM与工艺很难在其投产之前全部完成，边设计、边生产/采购是一种常见的现象。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO企业的产品开发与设计大都采用了CAD、CAPP，甚至PDM系统。但是，设计与生产脱节的问题并没有得到根本解决。其中，E-BOM和P-BOM上的差异，将会给ERP的计划与生产管理和成本核算系统应用造成很多障碍。</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">计划编制</span></strong><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">&nbsp;</span></strong></span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO企业的项目计划编制工作开始于合同签订后，计划编制的种数、编制和协调难度远大于其他类型企业的计划编制。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">首先编制项目的总体计划</span>——项目进度计划。该计划规定了项目中一些阶段节点（任务）的进度时间和其他要求，至于如何确定项目的节点，要由企业而定，项目进度计划由项目经理负责编制。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">必须为项目中所要制造的产品开出</span>“工作令”，工作令是按单台产品开出（即使完全相同的产品也要区分不同的工作令），生产部门和供应部门只有见到工作令才能开始行动，工作令贯穿于产品制造过程的始终。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">在项目的各项工作计划中，生产技术准备计划占有举足轻重的地位，该计划可能是针对工作令，也可能是针对工作令产品的某个关键部件（产品下层结构）提出生产技术准备的工作进度、工作顺序、责任部门，生产技术准备计划一般由企业的</span>“计划部或生产部”负责编制。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">一些</span>ETO企业，因产品结构的复杂，边设计边生产的情况存在，加上信息处理手段的落后，无法实现MRP的处理流程（整个产品从装配、零部件加工和毛坯/材料的生产/采购计划的编制一气呵成），不得不采用分级编制的模式。通常的作法是：由生产部编制产品/大部件的生产计划，然后由车间/分厂去完成自己生产零部件的计划编制，计划层次最多可达到4、5层，给生产计划的协调造成了很大的难度。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">供应计划的需求来源呈多种形式。由于</span>ETO产品的大部分材料需要特定的设计，由特定供方提供（从市场购买的情况微乎其微），而合同周期又没有给出足够的生产时间，所以这类材料往往会在设计资料不完整的情况，就开始订货，在订货过程中，技术资料可以不断地加以补充。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">生产管理</span></strong><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">&nbsp;</span></strong></span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO的生产组织模式与一般的离散型生产没有根本上的区别，也是以车间任务（生产工单）的基本形式组织车间生产。两者存在的区别是ETO的车间任务单上通常带有“项目号或者工作令号”，即使相同零部件的车间任务也会因工作令号不同分开管理。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">在生产过程中，由于各种缘故，生产顺序和进度会频繁调整，对此，项目</span>/部件的成套处理变得十分重要，但由于缺少有效手段，许多企业的“成套处理”工作难以实施。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">物料供应</span></strong><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">&nbsp;</span></strong></span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO企业的物料供应业务主要包含两种形式：采购和委外加工。从资源利用和成本控制角度出发，后者业务呈增长趋势， ETO企业的自制生产和委外加工的比例并不固定，在当今市场变化莫测的情况下，企业不会盲目地扩大生产资源，利用外部的资源是一种风险小，十分经济的策略。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO企业采购业务的一个特点是存在着“白图”采购的情况（委外加工也有这种情况）。不过在物料到货之前，其物料的技术资料必须是齐备的，对于ETO企业的信息系统，则需要考虑“无确定物料编码”的采购单建立，以及采购执行过程中的订单物料编码变更的需求。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">物料入库没有要求带有工作令，但出库时需要填写工作令，以便跟踪材料的使用和归集成本。（一些专项配套件则可能需要按工作令做全程的跟踪）</span>&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">委外加工件需要提供图纸或材料给对方。为了便于管理，一些企业会指定某个制造车间作为委外加工件的接收单位，由车间办理入库和作为其生产成本归集单位，但直接由委外加工部门负责的企业也不在少数。</span>&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px;"><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">成本和财务管理</span></strong><strong style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑;">&nbsp;</span></strong></span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO企业的成本核算与财务结算是基于“项目”进行的。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">合同报价是一个复杂的过程。首先需要做出项目成本的估算，由于成本估算需要有大量的基础数据做支持，实现起来有一定的难度，所以许多</span>ETO企业采用参考以往同类项目的成本，估算出新的项目成本，是否准确，则要依赖人的经验。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">一旦项目开始，需要对项目做出预算，以便控制整个项目的成本。由于手段落后和管理制度的不健全，许多企业的项目预算管理并没有做到位，特别是在多个项目同时开展时，很难对每个具体项目的预算进行有效管理。</span>&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO企业的实际成本核算通常采用“平行结转”法，即按照工作令来归集材料、工时、外协和制造费用实际成本，中间半成品不做成本核算。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-family: 微软雅黑; font-size: 17px;">ETO企业的收款通常分项目阶段进行，每个项目需要制定收款计划。&nbsp;</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">由于国家的政策扶持和企业管理者经营意识和策略的转变，行业内的越来越多的项目型制造企业都纷纷拨出专项资金，准备开展深入的信息化建设工作，以期规范企业的业务流程，提升管理水平。与其他生产类型的制造企业相比，国内</span>ETO企业的管理信息化水平仍然较低，究其原因主要有两个：一方面是ETO企业作为行业内比较特殊的一个群体，种种多变而复杂的业务特点也使企业的管理信息化需求与众不同，在信息化建设过程中必将困难重重；另一方面，多数信息化解决方案面对的是批量生产类型制造企业的应用需求，难以适应项目型制造企业以项目管理为主线的应用<span style="margin: 0px; padding: 0px;">需求，</span>ETO企业的管理特点也需要软件商长期大量地投入实施力量，这与IT行业缩短实施周期、控制资源投入的实施策略是相违备的。</span></section><section style="margin: 0px; padding: 0px; text-align: left; font-family: 等线; font-size: 14px; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); text-indent: 28px; line-height: 2em;"><span style="margin: 0px; padding: 0px; font-size: 17px; font-family: 微软雅黑;"><span style="margin: 0px; padding: 0px;">基于上述对</span>ETO企业不同业务阶段管理特点的分析，我们将以我们的视角和管理经验为中国项目型制造企业的管理信息化提出一套完整的解决方案。方案将结合ETO企业从项目立项到项目结算、获利分析的各阶段特点，重点关注项目多级计划和节点计划的编制（关键资源排序）、项目报价、项目预算以及项目管理与企业业务的集成。</span></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; text-align: left; text-indent: 35px; vertical-align: top;"><br style="margin: 0px; padding: 0px;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; clear: both; min-height: 1em; text-align: left; text-indent: 35px; vertical-align: top;"><br/></p><section style="margin: 0px; padding: 0px; text-align: justify; text-indent: 2em; line-height: 2em;"><span style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); letter-spacing: 0.544px; font-size: 17px;">今天的课程就到这里，谢谢大家！<br style="margin: 0px; padding: 0px;"/></span></section></section></section></section></section></section><section powered-by="xiumi.us" style="white-space: normal; margin: 0px; padding: 0px; max-width: 100%; box-sizing: border-box; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; 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