indirect distribution

The higher the relation between a cost driver and the actual consumption of associated activity, the greater the accuracy of the cost assignments.

成本動因與相聯系的實際資源消耗量的相關程度越高,間接成本分配的準確性越高。

direct and indirect process cost

直接與間接分步成本

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

按性質,成本可以分為直接成本和間接成本。

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

部分間接成本必須分配計入所完成的每一種勞務或所生產的每一種產品。

applied factory burden account

工廠間接費分配帳戶

applied factory overhead expense

已分配工廠間接費用

This unit is to be finished in 5 teaching periods. At is roughly divided as follows

本單元擬在5課時內完成，時間大致分配如下

Optimal proportion of shared saving between supply chain partners

供應鏈合作伙伴間成本節約最優分配比例

Adjust your overhead costs annually.

按年調整間接成本。

Indirect Law-enforcement Cost, Indirect Harm and Selective Law-enforcement;

間接執法成本、間接損害與選擇性執法

Research on the Research Indirect Costs and Their Allocation Method in Chinese Universities;

中國高?？蒲虚g接成本及其分攤方法研究

The labor consumed in the processing is often divided into two types, direct labor and indirect labor.

分步法中,人工成本仍然分為直接人工和間接人工。

Income Share for any given month is normally distributed by the15 th of the following month.

收入分成的分配時間是當月緊接著的一個月的第15天。

The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products

用于分配生產過程控制成本的成本動因是產品消耗的直接人工工時

In the process costing system, factory overhead includes all those manufacturing costs that are not easily traced to a specific department.

在分步法中,制造費用包括所有不能分清直接受益車間的成本支出。

The cost rate is the cost per cost driver.

成本分配率是指單位成本動因應負擔的成本。

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

利潤上升與間接費用成本下降成比例。

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

都是歸集直接材料、直接人工成本和制造費用并將其分配到相應產品上。