管理会计第一章简介managerialaccountingchapter16.pptVIP

Direct Materials Raw materials that become an integral part of the product and that can be conveniently traced directly to it. Example: A radio installed in an automobile Direct Labor Those labor costs that can be easily traced to individual units of product. Example: Wages paid to automobile assembly workers Manufacturing Overhead Manufacturing costs cannot be traced directly to specific units produced. Examples: 1.Indirect materials 2.indirect labor ， 3.other indirect manufacturing costs Wages paid to employees who are not directly involved in production work. Examples: Ma