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- direct labor costs basis [经] (计算制造费用率)以直接人工成本为基础
- The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours. 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。
- Direct labor costs are subdivided by job and then posted to job cost sheets. 直接人工由具体批别负担,并记录到批次成本计算表中。
- If job No.3 has incurred direct labor costs $20, it will be applied an over-head cost of $20. 若3号产品批次发生直接人工成本为20美元,则应分配的制造费用为20美元。
- 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时的工人成本乘以完成一项任务所需人工小时数得来的。
- Analyze the direct labor cost， including measure the work hours， stipulate the standard work hours， maintain and readjust the standard work hours. 生产人力成本分析，包括测量作业工时，制定标准作业工时，并定期维护变更标准工时.
- Analyze the direct labor cost, including measure the work hours, stipulate the standard work hours, maintain and readjust the standard work hours. 生产人力成本分析,包括测量作业工时,制定标准作业工时,并定期维护变更标准工时。
- Because factory overhead are incurred for the benefit of all jobs and cannot be related directly to any one job, to allocate overhead to jobs must relate overhead to another variable such as direct labor costs or direct materials costs. 因为制造费用是为生产所有产品而产生的,分配到各批产品一般按直接工资、直接材料。
- Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance. 正像直接材料差异那样,对一项工作的实际成本与标准成本之间的比较,直接人工成本也可以分成工时量差异和工资率差异两部分来分析。
- Represent only direct labor costs 只表明直接劳务费
- production order direct labor cost summary [经] 生产批次, 直接人工汇总数
- The present labor costs are rock bottom. 现在劳动力的价格是最低的。
- Reduce and reshape our cost base. 降低和重构成本基础。
- Our labor costs did not go down accordingly. 我们的人工费用并没有相应地减少。
- Support the training of direct labor. 协助对一线员工的培训。
- The new machine reduced labor costs to almost nil. 新机器把劳动力的成本几乎降到零.
- 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费用。
- The new mandates have also hiked labor costs. 这项新的强制措施也将提高劳动力成本。
- Packing charges are for the buyer's account on cost basis. 包装费用按实际成本由买方负担。
- Control labor cost and raw material replacement. 控制劳动成本和材料节约使用。
