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حسابداری و مالی::
هزینه سربار تولید
This cost category is also referred to as manufacturing overhead costs or factory overhead costs.
We use indirect manufactur- ing costs and manufacturing overhead costs interchangeably in this book.
The cost of the company's direct materials, such as computer chips, direct manufacturing labor costs, and manufacturing overhead costs create new assets.
Note that the cost of goods sold includes all manufacturing costs (direct materials, direct manufacturing labor, and manufacturing overhead costs) incurred to produce them.
Total manufacturing costs refers to all direct manufacturing costs and manufacturing overhead costs incurred during 2014 for all goods worked on during the year.
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