Thus, these costs should be considered manufacturingoverhead costs and applied to products produced.
因此它们理应作为制造成本费用的一部分计入到产品成本中。
2
I assume that the Insured did not have any savings in Period Expense as well as fixed manufacturingoverhead. Nor did the Insured layoff their workers.
假设被保险人并无期间费用及固定制造费用的节省,被保险人也并未解雇其产线工人。
3
In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturingoverhead according to all kinds of activities and resources used in production.