The direct labor costs are derived by multiplying the cost of labor per hour by the number, of man-hours needed to complete the job. 直接人工成本是用每小时的工人成本乘以完成一项任务所需人工小时数得来的。
In many companies, the direct labor has reduced severely, and the overhead costs have increased correspondingly. 在许多公司里,直接人工已经剧烈下降,制造费用则相应提高。
Follow them are the individual budgets for such things as materials, direct labor, overhead costs, selling and administrative expenses, and then cash budgets. 在完成这两个预算的编制后,再进行诸如材料、直接人工、制造成本、销售和管理费用、现金等预算的编制工作。
Some activities, such as the direct materials, the direct labor and other similar works consumed by each product and the corresponding costs are related to the units of products, but some are not related to the volumes. 诸如直接人工、直接材料和其他类似的一些作业是由每件产品消耗的,因而这些相应的成本是与产品的产量相联系的,但另外一些则与产量没有关系。
At the end of the day the time ticket are collected, sorted, and summarized in the form of a labor summary, which shows the total direct and indirect labor costs incurred. 每天结束都要归集、汇总考勤卡,从而得出直接人工和间接人工的数额。
Both systems accumulate product costs-direct materials, direct labor, and factory overhead-and allocate these costs to the units produced. 都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
Direct labor costs are subdivided by job and then posted to job cost sheets. 直接人工由具体批别负担,并记录到批次成本计算表中。
Designers can direct simulation processing in the computer, shorten labor designers design cycles, reduce product costs, and greatly improve the quality of design. 设计人员直接可以在计算机中进行仿真加工,减轻设计人员的劳动,缩短设计周期,降低产品成本,极大地提高设计质量。
Direct costs are not equal to direct material and direct labor costs. 直接费用不等于直接材料和直接人工,间接费用也不等于制造费用;
Overall, machinery costs and other direct costs have factors more than that of materials and labor costs, relatively speaking, they are the difficulty of the engineering projects. 总体来说,机械费用和其他直接费用形成的影响因素较材料费和人工费用更多,相对来说是工程项目控制的难点。
In order to simplify, here basically selected resources as follows: direct materials, low-value and artificial cost, labor costs, depreciation cost, energy and water fee. 为了简化,这里主要选取的资源如下:直接材料、低值易耗品、人工成本、折旧费、能源和水资源费用。
It mainly to differences in direct labor were analyzed as well as the introduction of direct manual control methods. Part ⅵ: Analysis and control A company manufacturing costs and cost of sales. 主要对直接人工的差异进行了分析以及介绍了对直接人工进行控制的方法。第六部分:A企业制造费用以及销售费用的分析及控制。
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。