Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
企业为生产商品和提供劳务而发生的各项间接费用,应当按一定标准分配计入生产经营成本。
The cost of self-breeding livestock raised exclusively for meat production consists of the necessary expenses for feed, labor, indirect apportionment, etc. prior to the sale; and.
自行繁殖的育肥畜的成本,包括出售前发生的饲料费、人工费和应分摊的间接费用等必要支出。
The methods of traditional cost management of an enterprise is limited in the control of production cost in production field, whose weakness lies its indirect cost collection and allotting methods.
企业传统成本管理方法局限于对生产领域生产成本的控制,具有间接成本归集和分配方法的弱点。
应用推荐