manufacturing overhead
制造费用总额：制造费用总额是与成本对象相关的所有制造费用
常用释义
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美式发音
基本释义
- 制造费用总额：制造费用总额（MOH费用）是与成本对象（在制品，然后是成品）相关的所有制造费用，但无法以经济可行的方式追溯到该成本对象。
例句
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1·Thus, these costs should be considered manufacturing overhead 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。
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2·I assume that the Insured did not have any savings in Period Expense as well as fixed manufacturing overhead. 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。
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3·In this paper Data Envelopment Analysis (DEA) and cost driver theory are combined to estimate the manufacturing overhead according to all kinds of activities and resources used in production.采用数据包络分析法(DEA)结合成本动因理论，根据生产过程中消耗的各种业务量估计制造费用。
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4·Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。
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5·For example, if a large balance is caused by changes in manufacturing methods or in production goals, the factory overhead rate should BE revised.例如，如果较大的余额是因为生产方法或生产目标不当，制造费用率就应修正。
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6·Manufacturing of overhead crane systems and structural steel components account for 70% of sales;高架起重机和钢构件的生产占公司销售额的70%；