生产分析(manufacturing)
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这部分主要包括以下内容：
1． 新产品的生产经营计划；
2． 公司现有的生产技术能力；
3． 品质控制和质量改进能力；
4． 现有生产设备或将要购置的生产设备；
5． 改进或购置生产设备的成本；
6． 现有的生产工艺流程
研发阶段，例如：
Much of the time and effort at (Company) during the past XXX year period has been spent on research and XXX product/process development.
生产制造，例如：
The process used to produce (product) begins with XXX (full description).
产品性能，例如：
The acquisition cost for land and improvements is XXX which will be allocated in XXX increments.
关于设备，例如：
This equipment is used in the processes as described and configured above to ensure yield, lead-time, and costs are sufficient to provide projected gross margin.