直接成本

As your selling price, direct costs and indirect costs change, so will your break-even point.

随着零售价、直接成本和间接成本的变动，你的收支平衡点也会变化。

Are both direct and indirect cost variable?

直接成本和间接成本是否也都是可以变动的呢？

After you've uncovered what all your direct and indirect costs are, add them up.

当你算出直接成本和间接成本，将它们加起来。

C. Prices generally include direct costs, indirect costs, and profit.

价格通常包括直接成本、间接成本和利润。

Second, in manufacturing companies, service department costs are indirect costs of producing products.

这样做的原因有两个：一是他们的分配使生产部门的管理人员即对直接成本负责，也对间接成本负责，有助于管理人员控制间接成本。

No matter whether you own a service- or product-based business, you've got to have a good understanding of your direct and indirect costs and how they affect your pricing and profitability models.

不管你的公司提供产品还是服务，你都要了解你的直接成本和间接成本，并且了解它们如何影响你的价格和利润模式。

Activity-based costing can be used in distribution of direct costs and overhead costs.

应采用作业成本法进行直接成本和间接成本的分配。

You can find out it is the major temporary work, such as formwork, rebar jig, equipment etc. during the FPLM construction, in which the cost of the inner mould and outer form of box girder, the steel form of pier and pierhead of substructure, the rebar jig as well as the launching equipments are quite high. The quantity of those equipments was always depended on experience in the pass time. Therefore the more of the form quantity is used the higher of direct costs would be spent. On the other hand it would be reduced the capacity of production if the equipments are insufficient.

在全跨预铸工法中所使用的生产设备仔细观察可发现，预铸工法中假设工程(如模版、钢筋加工架以及施工机具等)所占比例相当高，其中有箱型梁的内模与外模床、下构的柱钢模、帽梁钢模、钢筋加工架、吊装机具等所占的成本相当高，以往设备数量多寡均以经验来取决，因此假如模版数量过多直接成本随之提升，反观模版资源数量不足时又会造成生产力降低情况发生。

The education cost for a vocational school student is the total of the year's average resources that the nation,the society and his family spend on him every year.

中职生教育成本是指国家、社会和中职生个人三方面花费在中职生教育上的年度人均资源总和，包括国家、社会和家庭所花费的全部直接成本和间接成本的总和。

Direct costing : The process of assigning costs as they are incurred to products and services.

直接成本计算：根据在生产和服务中发生的成本费用确定成本的过程。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。