不能直接归 入成本标的、或归属的代价太高、或归属不易之人工成本,归入间 接人工成本(indirect labor cost),为制造费用的一部分。 制造费用(manufacturing overhead):是直接原料成本与直接人工 成本以外的所有制造成本。
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general indirect labor cost 普通间接人工费用
The cost of labor applied to a particular product thus constitutes a direct cost while the factory manager's salary is an example of an indirect cost .
为生产某种产品而发生的劳动力成本就属于一种直接成本,企业经理的工资就属于一种间接成本。
The cost of self-breeding livestock raised exclusively for meat production consists of the necessary expenses for feed, labor, indirect apportionment, etc. prior to the sale; and.
自行繁殖的育肥畜的成本,包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。
The treatment cost included the direct medical costs in iron product, EPO, medical examination and adverse events, and indirect medical costs in traffic, nursing, nutriment and the loss of labor.
治疗成本包括铁剂、红细胞生成素(EPO)、化验检查和不良反应治疗等直接医疗成本,患者的交通、陪护和辅助营养保健品等直接非医疗成本以及患者劳动力损失的间接成本。
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