... variable factory overhead cost 变动的工厂制造费用 variable labor costs 可变人工成本 variable operating cost 可变营运费 ...
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Therefore, in the short run, typically labor and materials costs are variable costs, while capital costs are fixed.
所以,在短期运行生产中,典型的生产力和原料的成本是可变成本,资本成本是固定成本。
Variable material and labor costs that can be directly traced and allocated to a specific unit of production.
可直接追踪及分摊到具体生产部门的物料及人工成本。
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