DLH:直接工时
“直接工时”(Direct Labor Hours,常缩写为DLH)是一种广泛应用于生产管理、成本核算和效率评估等领域的计量单位,用于衡量直接参与产品生产或服务提供的劳动时间。该缩写形式便于书写和日常沟通,常见于各类未明确分类的管理文件及实务操作中。
Direct Labor Hours具体释义
Direct Labor Hours的英文发音
例句
- The cost driver used to assign process-engineering costs is the numbers of direct labor hours consumed by products
- 用于分配生产过程控制成本的成本动因是产品消耗的直接人工工时
- The productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours.
- 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。
- The second allocates these expenses to specific products according direct labor hours or the volume of units produced.
- 第二步是将这些成本中心的费用再根据直接人工时或者是产品的数量等分配到不同的产品中去。
- Organizations producing and selling multiple products and services may find that a greater percentage of costs depend upon the number of services of product variations offered, rather than on direct labor hours consumed or units produced.
- 但是那些生产和提供多种产品和服务企业会发现这些产品和服务的大部分的成本通常并不取决于直接的人工时或者产品的数量,而是决定于服务提供或者产品变更的次数。
- In traditional cost accounting, the increasing percent of overhead in cost elements make it sharply inaccurate to allocate overhead cost to products on the basis of direct labor hours.
- 在成本计算上,制造费用在成本构成中比例的上升使得依据直接人工工时这种单一分配基础进行的成本分配具有很大的不准确性;
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