Thus, these costs should be considered manufacturing overhead costs and applied to products produced.
因此它们理应作为制造成本费用的一部分计入到产品成本中。
I assume that the Insured did not have any savings in Period Expense as well as fixed manufacturing overhead. Nor did the Insured layoff their workers.
假设被保险人并无期间费用及固定制造费用的节省，被保险人也并未解雇其产线工人。
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.
尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。
For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should BE revised.
例如，如果较大的余额是因为生产方法或生产目标不当，制造费用率就应修正。
Manufacturing of overhead crane systems and structural steel components account for 70% of sales;
高架起重机和钢构件的生产占公司销售额的70%；
Manufacturing of overhead crane systems and structural steel components account for 70% of sales;
高架起重机和钢构件的生产占公司销售额的70%；
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