The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.
成本动因与相联系的实际资源消耗量的相关程度越高,间接成本分配的准确性越高。
direct and indirect process cost
直接与间接分步成本
By type costs can be classified into direct costs and indirect costs.
按性质,成本可以分为直接成本和间接成本。
Part of the overhead costs must be allocated to each service performed or product produced.
部分间接成本必须分配计入所完成的每一种劳务或所生产的每一种产品。
applied factory burden account
工厂间接费分配帐户
applied factory overhead expense
已分配工厂间接费用
This unit is to be finished in 5 teaching periods. At is roughly divided as follows
本单元拟在5课时内完成，时间大致分配如下
Optimal proportion of shared saving between supply chain partners
供应链合作伙伴间成本节约最优分配比例
Adjust your overhead costs annually.
按年调整间接成本。
Indirect Law-enforcement Cost, Indirect Harm and Selective Law-enforcement;
间接执法成本、间接损害与选择性执法
Research on the Research Indirect Costs and Their Allocation Method in Chinese Universities;
中国高校科研间接成本及其分摊方法研究
The labor consumed in the processing is often divided into two types, direct labor and indirect labor.
分步法中,人工成本仍然分为直接人工和间接人工。
Income Share for any given month is normally distributed by the15 th of the following month.
收入分成的分配时间是当月紧接着的一个月的第15天。
The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products
用于分配生产过程控制成本的成本动因是产品消耗的直接人工工时
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,制造费用包括所有不能分清直接受益车间的成本支出。
The cost rate is the cost per cost driver.
成本分配率是指单位成本动因应负担的成本。
Profit goes up in proportion to the fall in overhead cost .
利润上升与间接费用成本下降成比例。
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。