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。
Traditional approaches to allocating overhead or burden cost generally based on direct labor.
企业为生产商品和提供劳务而发生的各项间接费用，应当按一定标准分配计入生产经营成本。
Indirect expenses incurred in production and provision of service by an enterprise is to be allocated into the cost of production and operation, according to certain standards of allocation.
作业成本法以作业为基础，采用多种动因对间接费用进行分配，为物流企业提供了一种先进的成本核算方法。
Based on activities, an activity-based costing method offers an advanced method to calculate cost for a logistics enterprise, which allocates the overhead expenses with several cost motivations.
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