... plant overhead costs 工厂管理费用 actual overhead costs 实际间接用度本钱 absorbed overhead costs 已分配间接费成本 ...
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It shall in general be calculated on the basis of actual full costs including an overhead rate for central administrative services and rent.
大概来说,这些补偿应该是基于现行的全部成本计算出来的,这些成本包括由中央管理上的服务和租金而产生的间接费分摊率。
Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs.
最终,在评估过程的成本驱动因素是分配和管理费用占实际参考点。
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