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The Core of Yi Is the Imperative to Work for the Common

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The core of yi is the imperative to work for the common good and to recognize the essential worth of others regardless of their social status.


Definitions:

Job-Order Costing System

An accounting method that assigns costs to specific batches or job orders, useful in custom or batch production environments.

Production Departments

Specific functional areas in a factory where distinct stages of production activities are carried out.

Forming Department

The Forming Department is a sector within a manufacturing process where raw materials are shaped or formed into parts for further assembly or production.

Predetermined Overhead Rate

A rate calculated before the accounting period begins, used to allocate manufacturing overhead costs to individual units of production based on a specific activity, such as machine hours or labor hours.

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