direct material cost
英 [dəˈrekt məˈtɪəriəl kɒst]
美 [dəˈrekt məˈtɪriəl kɔːst]
直接原料成本
双语例句
- The material is a main part to constitute construction engineering entity, roughly occupying the direct fee of more than 70%, the quality and the price of the material directly affect the construction engineering's quality together with the cost.
建筑材料是构成建筑工程实体的主要部分，约占成本的70%以上，材料质量的好坏，价格的高低都直接影响建筑工程的质量和成本。 - For the key content of frondose accounting, for example the calculation and collection of direct material, direct manual work and producing cost, this system puts forward a viable implementary scheme, which can supervise and control the workshop cost.
对于在具体核算过程中所涉及的关键内容，如直接材料、直接人工和制造费用的计算和汇总，本系统提出了切实可行的实施方案，能够更好的监督和控制车间的成本。 - The former is direct wastage of material cost in the reform process, and it can directly trace back to the cost object.
前者为变革过程中直接消耗的材料成本，可以直接追溯到成本对象加以计量； - Economic cost index refers to the direct economic costs, including: artificial cost, material cost, cost of mechanical stage class.
经济费用指标指的是直接经济费用，包括：人工费、材料费、机械台班费。 - ZnO is a direct wide band-gap compound semiconductor. Due to abundant material and low cost, ZnO is considered as a promising material instead of GaN for short-wavelength optoelectronic devices.
ZnO作为直接宽禁带化合物半导体，由于原料丰富、价格低，有望取代GaN应用于短波长光电器件。 - A direct way is to consider the geometrical and mechanical property of component in the heterogeneous material, respectively, and then discretize the problem in space/ time domain, but this caused a huge computational cost or would be impossible.
一种直接的方式是分别考虑非均质材料组分的物理/几何特性，将问题在空间/时域离散后进行计算，这往往会导致计算量过大，甚至不可行。 - 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。