直接人工费用

？传统的产品成本的计量和作业成本计量的最大的不同点就在于对生产中直接的人工费用和材料费用以外的那些共同的间接费用的分摊处理。

The traditional cost system differs from ABC most greatly in allocation of those non-direct expenses ( overhead expenses ) .

直接人工、制造费用是转换成本，整个生产过程都要发生。

Labor and factory overhead known as conversion cost , are often through the process .

主要成本中包含了直接材料和直接人工费用。

Prime costs represent the costs of direct material and of direct labor .

在生产阶段，分别从直接材料、直接人工、专项费用和制造费用四个方面进行成本控制。

At the stage of production , we control cost through four aspects which is direct materials , direct labor , special expenses and manufacturing cost .

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。

The basic objective of a process costing system is the determination of unit processing costs for direct materials , direct labor , and factory overhead in each processing department .

对于在具体核算过程中所涉及的关键内容，如直接材料、直接人工和制造费用的计算和汇总，本系统提出了切实可行的实施方案，能够更好的监督和控制车间的成本。

For the key content of frondose accounting , for example the calculation and collection of direct material , direct manual work and producing cost , this system puts forward a viable implementary scheme , which can supervise and control the workshop cost .

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。

Both systems accumulate product costs - direct materials , direct labor , and factory overhead - and allocate these costs to the units produced .

直接费用不等于直接材料和直接人工，间接费用也不等于制造费用；

Direct costs are not equal to direct material and direct labor costs .