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汉语拼音：zhì zào fèi yòng

制造费用指企业为生产产品和提供劳务而发生的各项间接费用，包括企业生产部门(如生产车间) 发生的水电费、固定资产折旧、无形资产摊销、管理人员的职工薪酬、劳动保护费、国家规定的有关环保费用、季节性和修理期间的停工损失等。

• Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.

  尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。

• Variances For factory overhead are generally more difficult to understand than those for direct materials and direct labor.

  为制造费用的方差通常更困难的了解比较那些对于直接的材料和生产工人。

• Labor and factory overhead known as conversion cost, are often through the process.

  直接人工、制造费用是转换成本，整个生产过程都要发生。

• The controllable variance is the difference between the overhead budgeted at the operating level achieved and overhead actually incurred.

  控制差异是指实际制造费用与标准产量的预算制造费用的差额。

• This means the expense for building a tandem hull is commensurate with that for a monohull.

  这在一定程度上说明双层油轮的制造费用与单体油轮相当。

• 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。

• ABC only apply to the calculation of the manufacturing expense, even though it has great potentiality.

  虽然作业成本法有较大的应用潜能，但仅仅还是应用于制造费用的确定。

• The standard overhead rate is determined by dividing the standard factory overhead costs by the standard amount of productive capacity.

  标准制造费用分配率被藉由分开标准的制造费用标准量的生产能力的费用决定。

• Cost of labor and cost of manufacturing distributed in proportion are included in the products and finished products.

  在产品和产成品中包括直接人工和按适当比例分配的生产制造费用。