Traditional approaches to allocating overhead or burden cost generally based on direct labor.
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。
Direct costs are classified as the costs that go into creating the product or service (that is, direct materials and direct labor).
直接成本就是提供产品和服务所需要的成本(也就是直接原料和直接人工投入)。
Since the process is automated, direct labor costs are markedly reduced.
由于生产过程自动化，大大降低了直接劳动成本。
In many companies, the direct labor has reduced severely, and the overhead costs have increased correspondingly.
在许多公司里，直接人工已经剧烈下降，制造费用则相应提高。
The average direct labor cost occupies less than 10% of the total cost while logistical expenses occupies 30-40% of the total cost.
产品平均直接劳动成本所占比例不到总成本的10%，而物流费用占总成本的比重约为30%- 40%。
Direct labor is easily identified with given jobs. Indirect labor, on the other hand, is not and is considered part of factory overhead.
直接人工能分清受益的产品批别，间接人工则作为制造费用的一个组成部分。
LABOR RATE: Identify the base direct labor rate for each operation. Note if fringes are included in the labor rate or in the burden detail.
人工费率：确认每个工序的基本直接人工费率。注意职工福利是否包含在人工或制造费用内。
The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours.
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。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced.
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.
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。
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