Article 48 Expenses directly incurred by an enterprise in production and provision of service, including direct labour, direct materials, purchase price of commodities and other direct expenses shall be charged directly into the cost of production or operation; 第四十八条直接为生产商品和提供劳务等发生的直接人工、直接材料、商品进价和其他直接费用,直接计入生产经营成本;
The average direct labor cost occupies less than 10% of the total cost while logistical expenses occupies 30-40% of the total cost. 产品平均直接劳动成本所占比例不到总成本的10%,而物流费用占总成本的比重约为30%-40%。
After serious calculate project production cost of the direct costs of production, management fee, operating expenses, this project total cost three cost 6780 yuan, management cost for 1979 million yuan. 经认真测算项目生产成本中的直接生产成本、管理费用、营业费用三项费用,本项目总成本费用6780万元,经营成本费用为1979万元。
At the stage of production, we control cost through four aspects which is direct materials, direct labor, special expenses and manufacturing cost. 在生产阶段,分别从直接材料、直接人工、专项费用和制造费用四个方面进行成本控制。
According to the composition of construction project, direct costs and indirect costs that deduct management fees and financial expenses are reckoned into the cost of the project. 根据建筑安装工程成本项目组成的规定,将直接成本直接计入项目成本,将间接成本组成内容中除去在管理费和财务费中核算的支出之外的费用支出计入间接成本。
If we use the more and more small percentage of direct artificially to assign an increasing part of indirect expenses, the result is cost information distortion. 如果继续使用所占比例降低的人工工时等分配标准来分配占有比重越来越大的间接费用,肯定会导致成本信息的扭曲。