• 制造费用 - 引用次数：1

  Obviously, still continued to use in the tradition cost finding method the direct artificial standard to assign the several fold, even dozens of times to be higher than own factory expense, will certainly to cause the cost information distortion.

  显然,仍然沿用传统成本计算方法中的直接人工标准来分配数倍、甚至数十倍高于自己的制造费用,必将导致成本信息失真。

  参考来源 - 作业成本法与传统成本法的比较与融合
  工厂费用

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