The productive capacity is usually expressed in terms of an activity base, such as machine hours, directlabor cost, or directlaborhours.
标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。
2
Followed by directlabor are assessed: Select input of working hours or working hours to complete the month of labor cost-sharing.
接下来是直接人工的分摊:选择投入工时或者完成工时来分摊当月的人工费。
3
Other accounting measurements can be represented in volume like hours spent in directlabor and this can be used to calculate overhead in a cost accounting system.