直接人工 meaning in English
direct labor
direct labour
Examples
- Prime costs represent the costs of direct material and of direct labor .
主要成本中包含了直接材料和直接人工费用。 - Companies divide flexible budget variances for direct materials and direct labor into price and efficiency ( quantity ) variances
公司将直接材料，直接人工的弹性差异分为价格和效率差异。 - After overhead cost has been entered on the job cost sheets , all elements of cost ? raw materials , direct labor and over ? head ? can be totaled
把制造费用记入分批成本单后，所有的成本要素（原料、直接人工和制造费用）即可进行总计。 - Standard cost is a kind of method to calculate cost , by which indirect and cost are calculated according to the expected number
摘要标准成本是一种成本计算方法，它不仅间接费用是预计的，而且直接材料和直接人工等也是按预计的数字来计算的。 - It allots the overhead expenses based on tusk , which changes the method to allot the overhead expenses based on indirect manual work . it inaugurates a new era of costing and management . the article introduces the mechanism of activity - based costing system and the development status quo of management accounting
它改变了传统核算系统中以直接人工作为间接费用分配基础的做法，而是按“作业”对间接费用进行分配，此法开创了成本计算和管理的新纪元。