The direct cost of a commodity in terms of the materials and labour involved in its production, excluding fixed costs.
主要成本（以商品生产所用材料和人工计算，不包括固定成本）
prime costs for newspaper production were rising fast
Example sentencesExamples
The last two years saw a sharp price rise in fuels, which account for some 80 per cent of the prime cost of central heating.
Clear criteria will be introduced for charging VAT for goods and services that are sold below their prime cost.
In a document called ‘Report for 1943 Renegotiation ’, Sperry called it company ‘policy’ to lower the prices of its products when manufacturing experience, reflected by reduced prime costs, was gained.
According to Wright, the development of scientific costing systems in Britain can be traced back to the work of John Walker, who developed a system of allocating overheads based on prime costs.
Indirect expenses were to be distributed over the various jobs as a percentage of wages paid or prime cost.
Definition of prime cost in US English:
prime cost
nounˈpraɪm ˌkɔst
The direct cost of a commodity in terms of the materials and labor involved in its production, excluding fixed costs.
主要成本（以商品生产所用材料和人工计算，不包括固定成本）
prime costs for newspaper production were rising fast
Example sentencesExamples
The last two years saw a sharp price rise in fuels, which account for some 80 per cent of the prime cost of central heating.
According to Wright, the development of scientific costing systems in Britain can be traced back to the work of John Walker, who developed a system of allocating overheads based on prime costs.
In a document called ‘Report for 1943 Renegotiation ’, Sperry called it company ‘policy’ to lower the prices of its products when manufacturing experience, reflected by reduced prime costs, was gained.
Clear criteria will be introduced for charging VAT for goods and services that are sold below their prime cost.
Indirect expenses were to be distributed over the various jobs as a percentage of wages paid or prime cost.