直接人工成本大幅度减少，制造费用直线上升。
Indirect manpower cost decrease evidently while manufacture cost increase remarkably.
都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。
The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours.
从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.
从差异的内容看，成本差异有直接材料成本差异、直接人工成本差异和制造费用成本差异。
By the look of content of the difference, the cost variance has had direct material cost variance, artificial cost variance and cost variance of the manufacturing expense directly.
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