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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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