传统的分配间接费用或负担成本的方法通常基于直接人工。
Traditional approaches to allocating overhead or burden cost generally based on direct labor.
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。
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.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
一旦作业和成本库被确定了，我们就应当接着选择确定成本动因以便将间接费用分配到各种产品之中。
Once the activities and COST pools are identified, we should choose the COST drivers to assign the overhead to products.
在实地研究部分以某港口杂货公司为例采用部门作业成本法，按照成本动因对营运间接费用和辅助营运费用进行了分配。
An example is used to illustrate how to design classify cargo and operation activity-based cost measuring method and control costs in a certain bulk cargo terminal.
为了减少间接费用分配率的数量并相应简化作业成本计算的过程，各种作业可以根据如下的两个特点将相同或相近性质的作业并为一组。
To reduce the number of overhead rates, and to simplify the process of ABC, activities may be grouped together in homogeneous set based on similar characteristics.
为了减少间接费用分配率的数量并相应简化作业成本计算的过程，各种作业可以根据如下的两个特点将相同或相近性质的作业并为一组。
To reduce the number of overhead rates, and to simplify the process of ABC, activities may be grouped together in homogeneous set based on similar characteristics.
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