The Nature of Cost(PPT 63页)
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资料简介：
Manufacturing Cost Concepts
Manufacturing Costs
Direct Materials
Those materials that become an integral part of the product and that can be conveniently traced directly to it.
Direct Labor
Those labor costs that can be easily traced to individual units of product.
Manufacturing Overhead
Manufacturing costs that cannot be traced directly to specific units produced.
Classifications of Costs
Manufacturing costs are often combined as follows:
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