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31. | Direct labor is easily identified with given jobs. |
| 直接人工能分清受益的产品批别,间接人工则作为制造费用的一个组成部分。 |
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32. | One direct labor-hour would be required to produce each relay (the same time at that required by the |
| 生产每个新扩音器需要一个直接人工小时(与老扩音器一样)。 |
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33. | sometimes called manufacturing overhead or factory burden consists of all factory-related costs other than direct |
| 制造费用是指除直接人工和直接材料外所有与生产相关联的成本支出,间接材料、间接人工在上文中已经指明是制造费用。 |
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34. | The basic objective of a process costing system is the determination of unit processing costs for direct |
| 分步法的基本目的是计算单位产品在各个车间的直接材料、直接人工、制造费用的数额。 |
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35. | Analyze the direct labor cost, including measure the work hours, stipulate the standard work hours, maintain |
| 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. |
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36. | Follow them are the individual budgets for such things as materials, direct labor, overhead costs, selling |
| 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。 |
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37. | Direct labor standards are determined jointly by production, engineering, and personnel staffs. |
| 直接人工标准由生产、工程和人事部门共同制定,它是直接工时标准和工资率标准的乘积。 |
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38. | The direct labor costs are derived by multiplying the cost of labor per hour by the number, of man-hours |
| 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。 |
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39. | manufacturing lead time, low in-process inventory, and high machine tool utilization, with reduced indirect and direct |
| 一般来说,FMS系统具有生产周期短、在制品库存低、机床利用率高、间接和直接劳动少等特点。 |
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40. | In many companies, the direct labor has reduced severely, and the overhead costs have increased correspondingly |
| 最近一个时期,生产的自动化迅速提升。在许多公司里,直接人工已经剧烈下降,制造费用则相应提高。 |
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