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حسابداری و مالی::
هزینه اولیه
Prime Costs and Conversion Costs
Two terms used to describe cost classifications in manufacturing costing systems are prime costs and conversion costs.
Prime costs are all direct manufacturing costs.
Prime costs = Direct material costs + Direct manufacturing labor costs = $76,000 + $9,000 = $85,000
As we have already discussed, the greater the proportion of prime costs (or direct costs) to total costs, the more confident managers can be about the accuracy of the costs of prod- ucts.
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