Cost includes costs of raw materials computed using the weighted average method of costing and, in the case of work-in-progress and finished goods, also direct labour and an appropriate proportion of production overheads. 成本值包括以加权平均法计算之物料成本,如属在制品及制成品则须加上直接工资,及适当比例之间接生产经营成本。
The overall increase in production overheads and the learning curve effect brought by the production of certain advanced new models further restricted the room to improve margins. 而整体生产成本增加,加上生产若干高端型号产品时需要较长的学习时间,亦进一步限制了边际利润的改善。
Modern production systems are becoming ever more complex, with this the ratio of overheads to total costs is likely to increase relative to materials and labour. 现代生产系统已经变得比原来更加复杂,因此,企业一般管理费用与总开销的比率会因为原材料和劳动力而增长。