| 1. | Prime costs represent the costs of direct material and of direct labor .
主要成本中包含了直接材料和直接人工费用。 |
| 2. | Direct labor cost
直接劳动成本 |
| 3. | Companies divide flexible budget variances for direct materials and direct labor into price and efficiency ( quantity ) variances
公司将直接材料，直接人工的弹性差异分为价格和效率差异。 |
| 4. | Analyze and balance the direct labor of the assembly lines . define and stipulate the standard assembly times for the assembly operation
分析及平衡组装生产线的工人数量,确定组装的标准时间 |
| 5. | We have experience that has produced the artificial zircon for many years , the direct labor with skilled craft and first - class management team
我们拥有多年生产人造锆石的经验，手工熟练的生产工人以及一流的管理队伍。 |
| 6. | The average direct labor cost occupies less than 10 % of the total cost while logistical expenses occupies 30 - 40 % of the total cost
产品平均直接劳动成本所占比例不到总成本的10 % ,而物流费用占总成本的比重约为30 % - 40 % 。 |
| 7. | Analyze the direct labor cost , including measure the work hours , stipulate the standard work hours , maintain and readjust the standard work hours
生产人力成本分析,包括测量作业工时，制定标准作业工时，并定期维护变更标准工时 |
| 8. | After overhead cost has been entered on the job cost sheets , all elements of cost ? raw materials , direct labor and over ? head ? can be totaled
把制造费用记入分批成本单后，所有的成本要素（原料、直接人工和制造费用）即可进行总计。 |
| 9. | Thirdly , the value of commodity is not " the direct labor of society " or " liquid labor " but the equal and general labor ' s " coagulating " or " incarnating " in the commodity
再次，商品的价值是指“凝结”或“体现”在商品中的无差别的一般人类劳动，而不是指“直接社会形式的劳动”或“流动状态的劳动” 。 |
| 10. | On the other hand , many costs cannot be shared : the unique start - up costs required to establish a program in a new region , for instance , as well as site - specific costs such as rent , direct labor , and materials
另一方面，有很多成本也无法共享：在新的地区新项目的初期启动成本，比如每个分部的特有成本如房租，直接劳动力，和资料费用等。 |
