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direct labor budget [经] 直接人工预算
Support the training of direct labor. 协助对一线员工的培训。
Direct labor costs are subdivided by job and then posted to job cost sheets. 直接人工由具体批别负担,并记录到批次成本计算表中。
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。
The labor consumed in the processing is often divided into two types, direct labor and indirect labor. 分步法中,人工成本仍然分为直接人工和间接人工。
If job No.3 has incurred direct labor costs $20, it will be applied an over-head cost of $20. 若3号产品批次发生直接人工成本为20美元,则应分配的制造费用为20美元。
Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses. 直接成本是构成产品实体的成本,如直接人工、直接材料和直接费用。
Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced. 都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
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.
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。
Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor. 制造费用差异比直接材料差异和直接人工差异更难理解。
The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours. 标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。
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.
The direct labor costs are derived by multiplying the cost of labor per hour by the number, of man-hours needed to complete the job . 直接人工成本是用每小时的工人成本乘以完成一项任务所需人工小时数得来的。
Recording Distribution of Factory Payroll: Work in Process is debited for the direct labor and Factory Overhead is debited for the indirect labor. 工厂工薪分配的记录：直接人工应借记在制品账户，间接人工则借记制造费用账户。
Design and execute plant automation projects to reduce direct labor and improve equipment-running efficiency from technical standpoint. 从技术角度出发设计及执行工厂自动化项目，以期减少劳动力投入和提高设备运行效率。
The systems generally display reduced manufacturing lead time, low in-process inventory, and high machine tool utilization, with reduced indirect and direct labor. 一般来说,FMS系统具有生产周期短、在制品库存低、机床利用率高、间接和直接劳动少等特点。
The amount of direct materials, direct labor, and variable overhead is clearly part of the cost of constructing assets and there is no dispute about their inclusion in the amount. 建造固定资产所发生的直接材料、直接人工、管理费用中的变动费用显然是固定资产价值的组成部分，对于这一点没有争议。
Besides the aforementioned problems, many people believe that traditional costing systems have become obsolete because of the changed proportion of direct labor, direct material and overhead. 除了前述的问题之外,许多人认为,由于直接人工、直接材料和制造费用的比例已经发生变化,传统成本计算制度已经不能用了。
Because factory overhead are incurred for the benefit of all jobs and cannot be related directly to any one job, to allocate overhead to jobs must relate overhead to another variable such as direct labor costs or direct materials costs. 因为制造费用是为生产所有产品而产生的,分配到各批产品一般按直接工资、直接材料。