1 这里我们拿一家叫做Comet Computer的公司举例子。首先我们要找出raw material used, direct labor, 还有total manufacturing overhead这三个重要的信息，一般会在原题中给出。2 把刚才提到的三项相加，得出来的值就是total manufacturing costs 3 然后我们要加上初始的work-in-progress inventory，即beginning的数值，...
英语翻译materials,direct labor,and manufacturing overhead costs.Direct labor cost is the cost of labor employed directly in the production process.Manufacturing overhead cost includes in-direct material,in-direct labor,and properly allocated portions of general overhead expense,such as depreciation,taxes...
我们再来巩固一下，来判断他们是属于哪一类的成本：1Cost of oils used to lubricate production machinery(机器的润滑油)2Depreciation of factory plant and equipment(机器的折旧)3Cost of chemicals used in the laboratory(实验室里的化学药剂)4Commission paid to sales representative (销售佣金)5Salary o the ...
用Quizlet學習並牢記包含When a company is labor-intensive, the cost driver that is probably least significant would be、An activity driver is used for which of the following reasons: measure demands, measure resources consumed、The term cost driver refers
美 英 un.直接人工成本 英汉 un. 1. 直接人工成本 例句
$ 200.$1,000 + $100 = $1,100$1,100 - $300 = $800Learning Objective 4Prepare a schedule of cost of goods manufactured.Schedule of Cost of Goods ManufacturedCalculates the cost of raw material, direct 14、 labor, and manufacturing overhead used in production.Calculates the manufacturing ...
Cost of goods sold is the direct cost of producing a good, which includes the cost of the materials and labor used to create the good. COGS directly impacts a company's profits as COGS is subtracted from revenue. Companies must manage their COGS to ensure higher profits. If a company can...
machinery that cuts wood into specific pieces for chair assembly, and those expenses are direct costs. On the other hand, XYZ has several employees who provide security for the factory and warehouse; those labor costs are indirect, because the cost cannot be traced to a specific act of ...
labor cost [′lā·bər ‚kȯst] (industrial engineering) That part of the cost of goods and services attributable to wages, especially for direct labor. McGraw-Hill Dictionary of Scientific & Technical Terms, 6E, Copyright © 2003 by The McGraw-Hill Companies, Inc. ...
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