Direct costs include participants' time and materials.

直接成本包括参与者的时间和材料。

youdao

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)。

youdao

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。

youdao

Under HSTP the aim is to achieve structural efficiencies in three areas production, direct materials costs, and indirect costs, where current total costs are JPY 9 trillion (USD 113 billion).

FORBES: Connect

What has been proven is that if you are one of the top spenders, innovation will impact gross margin (the percentage of revenue left over after subtracting the costs of materials, labor, manufacturing, and direct shipping, and after paying other expenses incurred in making the products or services sold).

FORBES: Innovation Law #3 - The Law of Resources