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حسابداری و مالی::
هزینه مستقیم دستمزد ساخت
Three terms commonly used when describing manufacturing costs are direct materials costs, direct manufacturing labor costs, and indirect manufacturing costs.
Direct manufacturing labor costs include the compensation of all manufacturing labor that can be traced to the cost object (work in process and then finished goods) in an economically feasible way.
The cost of the company's direct materials, such as computer chips, direct manufacturing labor costs, and manufacturing overhead costs create new assets.
Prime costs = Direct material costs + Direct manufacturing labor costs = $76,000 + $9,000 = $85,000
Note that direct manufacturing labor costs are a part of both prime costs and conversion costs.
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