不能直接归 入成本标的、或归属的代价太高、或归属不易之人工成本，归入间 接人工成本（indirect labor cost），为制造费用的一部分。 制造费用（manufacturing overhead）：是直接原料成本与直接人工 成本以外的所有制造成本。
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直接人工成本差异 direct labor variance ; direct labor cost variance
直接人工成本 direct labor cost ; Direct Labor Costs
直接人工成本法 direct labor cost method ; direct labor method ; dire
直接人工成本变异数 direct labor cost variance
直接人工成本预算 direct labor cost budget
直接人工成本总差异 Total direct labor cost variance
直接人工成本差异帐户 direct labor cost variance account
直接人工标准成本 Standard direct labor cost
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.
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