直接人工成本

标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。

The productive capacity is usually expressed in terms of an activity base , such as machine hours , direct labor cost , or direct labor hours .

直接人工成本大幅度减少，制造费用直线上升。

Indirect manpower cost decrease evidently while manufacture cost increase remarkably .

直接人工成本差异帐户

Cost variance-direct labor account

直接人工成本是用每小时的工人成本乘以完成一项任务所需人工小时数得来的。

The direct labor costs are derived by multiplying the cost of labor per hour by the number , of man-hours needed to complete the job .

在现代制造环境下，企业生产方式的变化导致直接人工成本大比例下降，间接费用大幅度增加。

Under modern manufacturing circumstances , the enterprises changing the manufacturing mode leads to the reduction of the direct artificial cost by a large scale and the increase of indirect cost to a big extent .

集装箱运输的自动化水平显著提高，使得直接人工成本比重日益缩减，而船舶固定成本和集装箱固定成本的所占比重日益加大。

For the container shipping , with the advance of machinery automation , the proportion of direct cost has increasingly reduced , on the contrary , the vessel and container fixed cost has sharply increased .

主要对原材料的差异进行了分析以及介绍了对原材料进行控制的方法。第五部分：A企业直接人工的成本分析和控制。

It mainly on an analysis of differences in raw materials , and describes the methods of control of raw materials . Part ⅴ: Analysis and control of direct labor cost of A company .

在完成这两个预算的编制后，再进行诸如材料、直接人工、制造成本、销售和管理费用、现金等预算的编制工作。

Follow them are the individual budgets for such things as materials , direct labor , overhead costs , selling and administrative expenses , and then cash budgets .

都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。

Both systems accumulate product costs - direct materials , direct labor , and factory overhead - and allocate these costs to the units produced .