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حسابداری و مالی::
ساعات کار مستقیم تولید
Other indirect costs such as supervision and production support are more closely related to direct manufacturing labor-hours.
Robinson, however, chooses direct manufacturing labor-hours as the sole allocation base for linking all indirect manufacturing costs to jobs.
The managers do so because, in Robinson's labor-intensive environment, they believe the number of direct manufacturing labor-hours drives the manufacturing overhead resources required by individual jobs.
In 2013, Robinson budgets 28,000 direct manufacturing labor-hours.
Recall that Robinson's managers selected direct manufacturing labor-hours as the only cost-allocation base.
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