固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.
采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.
这时，产品的全部成本已累积为材料盘存，工厂工薪和制造费用等账户的借方余额。
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overhead account.
尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。
Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.
出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。
Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
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.
不间断的关注成本核算，材料成本和制造费用。分析实际成本和标准成本差异的原因。
Continuously reviews the cost calculation. Material costs and manufacturing costs, analyze the cost difference with stranded cost and actual cost.
直接人工成本大幅度减少，制造费用直线上升。
Indirect manpower cost decrease evidently while manufacture cost increase remarkably.
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.
制造费用的分配对正确、合理地计算产品的成本至关重要。
The overhead rate is of utmost importance for the right and reasonable calculation of production cost.
原材料、制造费用，人工及管理费用等总成本分摊至一个单位，主要用于库存估值及利润差异分析。
The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin variance analysis.
与之相反，现代成本管理能更为精确地分配制造费用，提供真实的成本信息，有利于企业做出正确的决策。
On the contrary, the modern cost management modes apportion the overhead more accurately and provide the true cost information. It is very helpful for the managers to make the right decisions.
同时进行直接材料、直接人工、制造费用等成本和期间费用分析，可为企业财务分析工作提供一定参考。
At the same time, direct materials, direct labor, manufacturing costs and cost analysis during the analysis of the costs. Corporate financial analysis can provide a reference work.
虽然作业成本法有较大的应用潜能，但仅仅还是应用于制造费用的确定。
ABC only apply to the calculation of the manufacturing expense, even though it has great potentiality.
原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。
Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.
成本会计系统通过使用永续盘存制和预定的制造费用分配率定期提供产品的单位成本。
Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures and predetermined factory overhead rates.
其他工厂成本记录为制造费用：除材料和人工成本以外的各个项目记入制造费用账户。
Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overhead account.
如机器设备的折旧是制造费用，销售部门所用汽车的折旧就不是制造费用而是销售成本。
For example, depreciation on machinery used in production is properly considered part of overhead, while depreciation on cars used by the sales staff is not; the latter cost is a selling cost.
如机器设备的折旧是制造费用，销售部门所用汽车的折旧就不是制造费用而是销售成本。
For example, depreciation on machinery used in production is properly considered part of overhead, while depreciation on cars used by the sales staff is not; the latter cost is a selling cost.
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