departmental rate of gross margin [会计] 部门毛利率

departmental overhead rate 分部费用分摊率

departmental burden rate method [会计] 分部负荷率法 ; 部门负荷率法

departmental hour rate [会计] 部别时率

departmental hour rate method 分部小时率法

departmental manufacturing overheads rate [会计] 部门制造费用率