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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Manufacturing cost ： ウィキペディア英語版 Manufacturing cost Manufacturing cost is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead.〔Ostwald, P. F., McLaren, T. S. (2004), ''Cost Analysis and Estimating for Engineering and Management'', Prentice Hall, ISBN 978-0-13-142127-1〕 == Direct materials cost == Direct materials are the raw materials that become a part of the finished product. Manufacturing adds value to raw materials by applying a chain of operations to maintain a deliverable product. There are many operations that can be applied to raw materials such as welding, cutting and painting. It is important to differentiate between the direct materials and indirect materials. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Manufacturing cost」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.