DMC:直接材料成本
“直接材料成本”(Direct Material Cost)在商业领域中常缩写为DMC,这种简写形式便于快速书写和日常使用,广泛应用于财务分析、成本核算及供应链管理等场景。作为产品生产成本的重要组成部分,DMC直接关联原材料采购与生产流程,是企业进行精细化管理和决策的关键指标之一。
Direct Material Cost具体释义
Direct Material Cost的英文发音
例句
- The former is direct wastage of material cost in the reform process, and it can directly trace back to the cost object.
- 前者为变革过程中直接消耗的材料成本,可以直接追溯到成本对象加以计量;
- For the key content of frondose accounting, for example the calculation and collection of direct material, direct manual work and producing cost, this system puts forward a viable implementary scheme, which can supervise and control the workshop cost.
- 对于在具体核算过程中所涉及的关键内容,如直接材料、直接人工和制造费用的计算和汇总,本系统提出了切实可行的实施方案,能够更好的监督和控制车间的成本。
- Economic cost index refers to the direct economic costs, including : artificial cost, material cost, cost of mechanical stage class.
- 经济费用指标指的是直接经济费用,包括:人工费、材料费、机械台班费。
- ZnO is a direct wide band-gap compound semiconductor. Due to abundant material and low cost, ZnO is considered as a promising material instead of GaN for short-wavelength optoelectronic devices.
- ZnO作为直接宽禁带化合物半导体,由于原料丰富、价格低,有望取代GaN应用于短波长光电器件。
- Proliferation in complexity, diversity and mix as well as the displacement of direct labor and material costs by overhead, has overwhelmed Traditional Costing ( TC ). Practices cannot fit in with the requirement of enhance cost calculation and cost management in logistics enterprise.
- 由于物流企业增加了许多复杂的、多元的、混合的作业,使得物流企业的间接成本超过了直接成本,传统成本法已不能满足物流企业进行高水平成本核算和成本管理的要求。
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