a) 影响计划的因素较多，生产计划的制订非常复杂； b) 能力需求是根据每个产品混合建立，并且很难预测。
a) 生产任务多，生产过程控制非常困难； b) 生产数据多，且数据的收集、维护和检索工作量大； c) 工作流根据特定产品的不同经过不同的加工车间。因每个生产任务对同一车间能力的需求不同，因此工作流经常出现不平衡； d) 因产品的种类变化较多，非标准产品多，设备和工人必须有足够灵活的适应能力； e) 通常情况下，一个产品的加工周期较长，每项工作在工作中心前的排队时间很长，引起加工时间的延迟和在制品库存的增加。
a) 原材料、半成品、产成品、废品频繁出入库、成本计算复杂，需要针对成本对象并随着生产过程进行成本的归集和分配； b) 使用标准成本法进行成本核算； c）注重实际成本和标准成本的差异比较和不同角度的成本分析。
a) 工艺固定，工作中心的安排符合工艺路线。通过各个工作中心的时间接近相同； b) 工作中心是专门生产有限的相似的产品，工具和设备为专门的产品而设计； c) 物料从一个工作点到另外一个工作点使用机器传动，有一些在制品库存； d) 生产过程主要专注于物料的数量、质量和工艺参数的控制； e) 因为工作流程是自动的，实施和控制相对简单； f) 生产领料常以倒冲的方式进行。连续生产企业的特有特征； a) 配方的管理要求很高，如配方的安全性、保密性； b) 需要对产品的质量进行跟踪，往往需要从产成品到半成品、供应商等进行跟踪，因此对批次管理要求较高； c) 某些产品常常有保质期； d) 生产过程中常常出现联产品、副产品、等级品。
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