direct costing的例句大全

In most cases, hey are guided in their business activities by a budget which in turn is based on direct costing.

在大多数情况下，他们在业务活动中都是以预算作为指导，而预算又是根据直接费用制订的。

Direct costing: The process of assigning costs as they are incurred to products and services.

直接成本计算：根据在生产和服务中发生的成本费用确定成本的过程。

Doing Homework Activity-based costing can be used in distribution of direct costs and overhead costs.

应采用作业成本法进行直接成本和间接成本的分配。

The activity based costing method is improved in three aspects to meet the special requirements of shipbuilding cost feedback, including unifying the processing mode of the direct and indirect cost, put together and assigning costs in the generalized work center, and combining the cost motive.

为适应船舶制造成本反馈的特殊需求，对作业成本法进行了三点改进：统一了直接成本和间接成本处理方式、以广义工作中心进行成本归集和分配、合并了成本动因。

Cost includes costs of raw materials computed using the weighted average method of costing and, in the case of work-in-progress and finished goods, also direct labour and an appropriate proportion of production overheads.

成本值包括以加权平均法计算之物料成本，如属在制品及制成品则须加上直接工资，及适当比例之间接生产经营成本。