生产成本(production cost)亦称制造成本,是指生产活动的成本,即企业为生产产品而发生的成本。生产成本是生产过程中各种资源利用情况的货币表示,是衡量企业技术和管理水平的重要指标。包括直接材料费、直接工资、其他直接费用以及分配转入的间接费用; 贷方登记转入“库存商品”账户的完工产品的制造成本。期末借方余额表示生产过程尚未完工产品的成本, 即期末在产品成本。该账户的明细分类账应按产品品种分别设置。
生产成本 [会计] production cost ; Cost of manufacture ; [会计] cost of production ; manufacturing cost
基本生产成本 Base cost of manufacture ; Basic production cost ; Primary production cost ; Base cost of manufacture­
辅助生产成本 Auxiliary cost of manufacture ; Auxiliary production cost ; Auxiliary cost of manufacture­
再生产成本 reproduction cost ; [会计] cost of reproduction
降低生产成本 Reducing Production Cost ; lower production cost ; reduce production costs
总生产成本 total cost of production ; TOTAL PRODUCTION COSTS ; total work cost
农业生产成本 agriculture production cost
生产成本帐户 [会计] production cost account
生产成本汇总程序 accumulation process of procluction cost
生产成本相当大,高达八百万美元。
去年因生产成本下降,利润有所增加。
Last year's profits were swelled by a fall in production costs.
生产成本开始加速上涨。
In particular, they'll be lower here than costs and so you'll make losses on that product.
这种情况下,价格会低于成本,你越生产越赔钱
So in particular, I need to tell you what is the cost of production.
譬如说大家要知道生产成本怎么计算
Often, vaccines cost a considerable amount to produce.
通常,疫苗的生产成本是很大的
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