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- Additional deduction for labor expense b. 勞動力的成本可以額外抵扣。
- Support the training of direct labor. 協助對一線員工的培訓。
- Direct labor costs are subdivided by job and then posted to job cost sheets. 直接人工由具體批別負擔,並記錄到批次成本計算表中。
- Prime costs represent the costs of direct material and of direct labor. 主要成本中包含了直接材料和直接人工費用。
- Ensure the reliability of the cost pool, the overhead, labor expense and inventory information coming from the operation system. Book costing and stock figures reasonably. 製造及銷售成本費用控制，每月跟蹤人工成本，完成公司所有的成本費用、存貨的日常帳務處理工作並記帳。
- The labor expense of continual updating has offset the benefits of guest-history cards, especially since guests' loyalties to a given property have diminished. 不斷地更新的勞力支出抵消了客史檔案卡帶來的好處，特別是自從客人們對某個特定的飯店忠誠度降低之後。
- 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。
- If job No.3 has incurred direct labor costs $20, it will be applied an over-head cost of $20. 若3號產品批次發生直接人工成本為20美元,則應分配的製造費用為20美元。
- Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses. 直接成本是構成產品實體的成本,如直接人工、直接材料和直接費用。
- 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、直接人工成本和製造費用並將其分配到相應產品上。
- Analyze the direct labor cost， including measure the work hours， stipulate the standard work hours， maintain and readjust the standard work hours. 生產人力成本分析，包括測量作業工時，制定標準作業工時，並定期維護變更標準工時.
- Analyze the direct labor cost, including measure the work hours, stipulate the standard work hours, maintain and readjust the standard work hours. 生產人力成本分析,包括測量作業工時,制定標準作業工時,並定期維護變更標準工時。
- Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor. 製造費用差異比直接材料差異和直接人工差異更難理解。
- The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours. 標準生產能力通常表達為機器工時、直接人工成本、直接人工工時等指標。
- Analyze and balance the direct labor of the assembly lines. Define and stipulate the standard assembly times for the assembly operation. 分析及平衡組裝生產線的工人數量;確定組裝的標準時間.
- 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 . 直接人工成本是用每小時的工人成本乘以完成一項任務所需人工小時數得來的。
- Recording Distribution of Factory Payroll: Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. 工廠工薪分配的記錄： 直接人工應借記在制品賬戶，間接人工則借記製造費用賬戶。
- Design and execute plant automation projects to reduce direct labor and improve equipment-running efficiency from technical standpoint. 從技術角度出發設計及執行工廠自動化項目，以期減少勞動力投入和提高設備運行效率。
- The systems generally display reduced manufacturing lead time, low in-process inventory, and high machine tool utilization, with reduced indirect and direct labor. 一般來說,FMS系統具有生產周期短、在制品庫存低、機床利用率高、間接和直接勞動少等特點。
- The amount of direct materials, direct labor, and variable overhead is clearly part of the cost of constructing assets and there is no dispute about their inclusion in the amount. 建造固定資產所發生的直接材料、直接人工、管理費用中的變動費用顯然是固定資產價值的組成部分，對於這一點沒有爭議。
