direct costing
英 [dəˈrekt ˈkɒstɪŋ]
美 [dəˈrekt ˈkɔːstɪŋ]
直接成本计算（法）
双语例句
- In most cases, hey are guided in their business activities by a budget which in turn is based on direct costing.
在大多数情况下，他们在业务活动中都是以预算作为指导，而预算又是根据直接费用制订的。 - Direct costing: The process of assigning costs as they are incurred to products and services.
直接成本计算：根据在生产和服务中发生的成本费用确定成本的过程。 - It appears that the indirect cost is much higher than the direct cost in the TPLs enterprises and the traditional cost calculating method may distort the cost of TPLs enterprises, thus the traditional costing is not fit for the TPLs enterprises.
第三方物流企业属于服务行业，其成本具有间接成本大大高于直接成本的特点，在这种条件下，传统的成本计算方法已经不适用于物流企业的成本核算，甚至扭曲成本。 - Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing ( TC). Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise.
由于物流企业增加了许多复杂的、多元的、混合的作业，使得物流企业的间接成本超过了直接成本，传统成本法已不能满足物流企业进行高水平成本核算和成本管理的要求。