产品平均直接劳动成本所占比例不到总成本的10%,而物流费用占总成本的比重约为30% - 40%。
The average direct labor cost occupies less than 10% of the total cost while logistical expenses occupies 30-40% of the total cost.
历史成本会计原则的直接基础有两个,即社会平均劳动生产率不变假设和币值稳定假设。
Constant average social productivity of labour is the basis of historical cost measure attribute, constant money value stabilization is the basis of nominal moneytary measure unit.
历史成本会计原则的直接基础有两个,即社会平均劳动生产率不变假设和币值稳定假设。
Constant average social productivity of labour is the basis of historical cost measure attribute, constant money value stabilization is the basis of nominal moneytary measure unit.
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