间接费用

为了科学合理地计算和分配这些所占比例越来越大的间接费用，客观上需要引入新的成本核算体系和经营决策方法。

In order to scientifically and reasonably calculation and distribute the increasing indirect expenses , requires ABC system .

“一般费用”包括有关货物的生产和销售的直接和间接费用。

The " general expenses " shall include the direct and indirect expenses related to the manufacturing and sales of the goods .

比较、分析LH和OH病人的全部直接医疗费用和相关的间接费用。

All relevant direct medical costs and indirect costs of these patients were compared and analyzed .

目前，有关CB学院教育成本核算问题的研究还仅处于理论的探讨阶段，在实践上难以实施，主要的困难之一是关于间接费用的合理分摊问题。

At present , cost calculation of CB institution still stays in the period of theoretical study while it is hard to implement . One of main problems is how to allocate overhead cost reasonably .

作业成本法（ABC成本法）的重点是对生产成本中的间接费用依据成本动因进行分配，并可以通过对作业价值链的分析消除和压缩不必要的非增值作业，最终降低产品成本。

The aim of processing costing method ( ABC costing ) is to attribute the indirect cost of manufacturing based on cost motivation , and through analysis to eliminate and cut down unnecessary processing so as to reduce products ' cost .

利润的增加与间接费用成本的削减成比例。

The increase in profit is proportional to reduction in overhead .

可见间接费用导致患者个人、家庭及社会的经济负担更加沉重。

Indirect cost is the major burden for individuals and families .

直接和间接费用都必须考虑到菜单设计中。

Direct and indirect costs must be considered in menu planning .

利润上升与间接费用成本下降有关（成比例）。

Profit go up in proportion to the fall in overhead cost .

工程总承包项目间接费用的构成及估算

Constitution and Estimation for Indirect Cost of Project Turnkey Contract

市场环境、生产方式等的变化导致了传统成本计算方法的众多缺陷，作业成本法从成本动因入手，为间接费用的准确分配提供了一个良好的工具。

The transformation of market and production makes the traditional costing many limitations .

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 .

生产成本加上间接费用高出营业收入。

Production cost plus overhead is higher than revenue .

主要分为四个部分：1.基于精益会计间接费用分摊研究。

Research on overhead share based on lean accounting .

浅谈医院全成本核算中间接费用的分摊方法

Indirect Expensives Share Methods of Hospital Whole Cost Accounting

间接费用分配率可以用百分比或小时费率来表示。

The overhead rate can be expressed as a percent-age or an hourly rate .

与增加营业额相比，应优先考虑降低间接费用。

Reducing overhead takes priority over increasing turnover .

间接费用政府间工作组

Intergovernmental Working Group on Overhead Costs

任何产品或劳务的成本都是由原材料、人工和间接费用构成的。

Material , labor and overhead make up the total cost of any product or service .

方法：根据血透和腹透患者的年直接医疗费用、直接非医疗费用和间接费用计算经济负担。

Method : Disease burden is composed on direct medical cost non-medical cost and indirect cost .

驻工地人员间接费用因子

Resident site staff on-cost multiplier

作业成本管理思想有效地避免了传统成本制度下由于间接费用分配不合理而导致的成本信息失真的问题。

ABCM effectively avoids the cost distortion caused by unreasonable allocation of indirect cost in traditional costing system .

一般费用包括销售所涉货物的直接或间接费用。

The " general expenses " include the direct and indirect costs of marketing the goods in question .

已分摊工厂间接费用

Applied factory overhead cost

此外，采用公私混合方法，在患者住家或工作场所附近提供医疗服务可以减少患者的间接费用。

PPM can also reduce indirect costs for patients by providing services closer to their homes or workplace .

目的通过测算河北省正定县菌痢患者的直接医疗费用、直接非医疗费用和间接费用来评价河北省农村菌痢患者一次患病经济负担，探讨影响菌痢疾病经济负担的因素。

OBJECTIVE to study the economic burden of shigellosis patients and the related factor in countryside of Hebei province .

？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 ) .

它提供了非常自然的切入点，以利用云平台的价值，不需要任何大的间接费用。

It offers a natural entry point to exploit the value of the cloud platform without any significant overhead costs .

销售单位产品或服务所需的营业间接费用不能超过这个数额。

This is the amount you can contribute towards your overhead costs from each sale of your product or service .

结果：医院在实行全成本核算时，对间接费用的分摊方法加以选择和有效运用；

Result Hospitals can choose and use the indirect expensives share methods actually when they carry out the whole cost accounting .