金融理财攻略.pptVIP

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  • 2026-07-07 发布于江苏
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CostsTerms,ConceptsandClassificationsLessonTwo第1页

TheProductDirect

MaterialsDirect

LaborManufacturing

OverheadManufacturingCosts第2页

DirectMaterialsRawmaterialsthatbeeanintegralpartoftheproductandthatcanbeconvenientlytraceddirectlytoit.Example:Aradioinstalledinanautomobile第3页

DirectLaborThoselaborcoststhatcanbeeasilytracedtoindividualunitsofproduct.Example:Wagespaidtoautomobileassemblyworkers第4页

Manufacturingcoststhatcannotbetraceddirectlytospecificunitsproduced.ManufacturingOverheadExamples:Indirectlaborandindirectmateria

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