After analyzing the practical production types,a new concept identical parallel flow shop scheduling problem(IFSP) is proposed,which is the integration of identical parallel machine scheduling and flow shop scheduling.

In order to improve the farming level of agricultural machinery,four kinds of factors included the population and the work force,conditions of arable land,gross social production value per capital,matching rate of agricultural implement were used to analyze the factors affected the farming level of agricultural machinery with the method of systematic analysis.

It argues that the activity-level hierarchy in activity-based cost can not only help companies to calculate the cost of products,but also assess the profitability of products、the effect of manufacturing policies for cost.