产品制造成本是指企业为制造产品在生产过程中所消耗的直接材料、直接工资和制造费用。
(PP40,P3,L5-L8) 产品制造成本(cost of goods manufactured)指当期完工产品的全部成本,完工产品成本仅 包括直接材料,直接人工和制造费用。
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已销售产品的制造成本 Cost of goods sold
售出产品的制造成本 manufacturing cost of goods sold
产品出口前的制造成本 Cost of Manufacture
为提高产品制造质量、降低产品制造成本,提出了一种多工序尺寸及公差的优化方法。
To improve product quality and reduce manufacturing cost, an optimization approach for multi-process dimension and its tolerance was put forward.
公差设计的优劣不仅直接影响产品零件装配精度的实现,而且对产品制造成本亦将产生重大影响。
The quality of tolerance design has a direct effect on assembling accuracy of the products, and also has a great effect on the manufacturing cost of the product.
分析了机械制造产品全生命周期中各阶段的成本构成及其影响因素,揭示了产品制造成本的形成规律。
The cost construct and its contributing factor in the mechanical product life-cycle are analyzed and the generation rules of product manufacturing cost are studied.
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