indirect manufacturing cost
英 [ˌɪndəˈrekt ˌmænjuˈfæktʃərɪŋ kɒst]
美 [ˌɪndəˈrekt ˌmænjuˈfæktʃərɪŋ kɔːst]
n. 间接制造成本
双语例句
- The aim of processing costing method ( ABC costing) is to attribute the indirect cost of manufacturing based on cost motivation, and through analysis to eliminate and cut down unnecessary processing so as to reduce products 'cost.
作业成本法（ABC成本法）的重点是对生产成本中的间接费用依据成本动因进行分配，并可以通过对作业价值链的分析消除和压缩不必要的非增值作业，最终降低产品成本。