| 释义 |
prime cost
prime cost n (Accounting & Book-keeping) the portion of the cost of a commodity that varies directly with the amount of it produced, principally comprising materials and labour. Also called: variable cost Compare overheads prime′ cost′
n. that part of the cost of a commodity deriving from the labor and materials directly utilized in its manufacture. [1710–20]
EncyclopediaSeedirect cost |