间接成本

其中，直接成本计算相关的原材料的用量和标准单价、人工工时以及间接成本的资源动因均来源于BOM视图。

Direct costs related factors , such as materials consumptions , standard price , artificial man-hour and indirect cost drivers are all derived from the BOM view .

治疗成本分为直接成本和间接成本。

Analyzed costs were divided into direct cost and indirect cost .

间接成本的比重大幅增加使得传统成本核算扭曲了成本信息，利用作业成本法（ABC）进行作业管理，可以对成本进行精确反映与控制。

The traditional costing distorts the cost information . Activity management by ABC ( activity based costing ) can control the cost precisely .

制造每辆火车需要耗费Giapetto的可变人力成本和间接成本一共10美元。

Each train built increases Giapetto 's variable labor and overhead costs by $ 10 .

治疗成本包括铁剂、红细胞生成素（EPO）、化验检查和不良反应治疗等直接医疗成本，患者的交通、陪护和辅助营养保健品等直接非医疗成本以及患者劳动力损失的间接成本。

The treatment cost included the direct medical costs in iron product , EPO , medical examination and adverse events , and in direct medical costs in traffic , nursing , nutriment and the loss of labor .

市场竞争的加剧和顾客需求的多样化使我国造纸企业越来越重视产品赢利能力，这就涉及到要如何合理地分摊间接成本，从而考虑ABC成本核算方法是否也适合造纸企业。

The severe market competition and the diversified customer needs have made Chinese paper manufacturers pay more attention to product profitability , which involves the reasonable allocation of overhead costs and leads to the question whether ABC is applicable to paper making companies .

财务困境、财务困境间接成本与公司业绩

Corporate Financial Distress , Financial Distress Indirect Cost and Performance

不能很容易地证明用于一个特定产品上的任何成本是间接成本。

Any costs not readily identifiable with a particular product are overhead .

论检验直接成本和间接成本的平衡及平衡点的经济意义

On Balance and Balance Point of Inspecting Direct Cost and Indirect Cost

对于几乎所有的企业，财产税和租金都是间接成本。

Property taxes and rent are indirect costs for almost all businesses .

医院间接成本分配方法之模拟比较

Analog Comparison of Distribution Medthods of Hospital Indirect costs

某化工开发区职业伤害间接成本分析

Analysis on Indirect Cost of Occupational Injury in a New Chemical Industrial Zone

按性质，成本可以分为直接成本和间接成本。

By type costs can be classified into direct costs and indirect costs .

同时引入间接成本的补偿机制。

At the same time , the introduction of indirect cost compensation mechanism .

浅谈现代企业管理中的间接成本控制

Discuss the Indirect Costs Control in Modern Enterprise Management

美国大学政府科研项目间接成本资助政策研究

Research on the Indirect Cost Funding Policy of Government-sponsored University Research Projects in America

间接成本核算和管理是企业长期存在并难以解决的问题之一。

Overhead cost audit and cost management are long existing and very difficult problems .

将来年度经费项目承担（之开支）预测项目的意外开支和间接成本因素

Commitments against the appropriation of future years Develop project contingency and indirect cost factors

你也可以在不同的地理位置上建立分支机构，而不必在间接成本上花钱。

You also get to branch out geographically without spending money on overhead costs .

很多间接成本也有变动，但像折旧费之类一般是固定的。

Many indirect costs are also variable , some such as depreciation are generally fixed .

预测项目的意外开支和间接成本因素

Develop project contingency and indirect cost factors

津加莱斯教授强调了间接成本。

Prof Zingales emphasises the indirect costs .

控制工程的间接成本；

Exercising control of project indirect cost ;

另外，酒店业中除了人工成本、折旧费、能源水耗等间接成本较高外，固定成本在酒店行业总成本重所占的比例也比较高。

In addition , fixed costs in the hospitality industry have a heavy proportion too .

区分直接和间接成本。

Distinguish between direct and indirect costs .

再具体分析了企业进行慈善捐赠的直接成本和间接成本。

Then a detailed analysis of enterprises for charitable donations direct costs and indirect costs .

应采用作业成本法进行直接成本和间接成本的分配。

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

教育的直接成本与间接成本

The Direct and Indirect Education Cost

部分间接成本必须分配计入所完成的每一种劳务或所生产的每一种产品。

Part of the overhead costs must be allocated to each service performed or product produced .

然而，无用数据产生的这些直接成本，通常都不及它所产生的间接成本。

But these direct costs of unwanted data are often small relative to the indirect costs .