The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
成本動(dòng)因與相聯(lián)系的實(shí)際資源消耗量的相關(guān)程度越高,間接成本分配的準(zhǔn)確性越高。
direct and indirect process cost
直接與間接分步成本
By type costs can be classified into direct costs and indirect costs.
按性質(zhì),成本可以分為直接成本和間接成本。
Part of the overhead costs must be allocated to each service performed or product produced.
部分間接成本必須分配計(jì)入所完成的每一種勞務(wù)或所生產(chǎn)的每一種產(chǎn)品。
applied factory burden account
工廠間接費(fèi)分配帳戶
applied factory overhead expense
已分配工廠間接費(fèi)用
This unit is to be finished in 5 teaching periods. At is roughly divided as follows
本單元擬在5課時(shí)內(nèi)完成，時(shí)間大致分配如下
Optimal proportion of shared saving between supply chain partners
供應(yīng)鏈合作伙伴間成本節(jié)約最優(yōu)分配比例
Adjust your overhead costs annually.
按年調(diào)整間接成本。
Indirect Law-enforcement Cost, Indirect Harm and Selective Law-enforcement;
間接執(zhí)法成本、間接損害與選擇性執(zhí)法
Research on the Research Indirect Costs and Their Allocation Method in Chinese Universities;
中國(guó)高?？蒲虚g接成本及其分?jǐn)偡椒ㄑ芯?/p>
The labor consumed in the processing is often divided into two types, direct labor and indirect labor.
分步法中,人工成本仍然分為直接人工和間接人工。
Income Share for any given month is normally distributed by the15 th of the following month.
收入分成的分配時(shí)間是當(dāng)月緊接著的一個(gè)月的第15天。
The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products
用于分配生產(chǎn)過程控制成本的成本動(dòng)因是產(chǎn)品消耗的直接人工工時(shí)
In the process costing system, factory overhead includes all those manufacturing costs that are not easily traced to a specific department.
在分步法中,制造費(fèi)用包括所有不能分清直接受益車間的成本支出。
The cost rate is the cost per cost driver.
成本分配率是指單位成本動(dòng)因應(yīng)負(fù)擔(dān)的成本。
Profit goes up in proportion to the fall in overhead cost .
利潤(rùn)上升與間接費(fèi)用成本下降成比例。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
都是歸集直接材料、直接人工成本和制造費(fèi)用并將其分配到相應(yīng)產(chǎn)品上。