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)。

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Compared with direct materials purchasing, good management for indirect materials purchasing is also very important for these companies.

相比于直接物料采购，间接物料采购管理对于企业同样非常重要。

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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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Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.

原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。

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Raw materials (or direct materials) are charged directly to the Work in Process account. Costs of factory supplies (or indirect materials) become part of factory overhead.

原料(即直接材料)应直接借记在制品账户，工厂用物料(即间接材料)的成本则成为制造费用的一部分。

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