direct labor

基本解释

Direct costs are classified as the costs that go into creating the product or service (that is, direct materials and direct labor).
直接成本就是提供産品和服務所需要的成本（也就是直接原料和直接人工投入）。
LABOR RATE: Identify the base direct labor rate for each operation. Note if fringes are included in the labor rate or in the burden detail.
人工費率：確認每個工序的基本直接人工費率。注意職工福利是否包含在人工或制造費用內。
bbs.chinadaily.com.cn
Good handing may account for only 50% of the direct labor cost in warehouse and 70% in distribution center.
在倉庫，貨物搬運成本衹佔直接人工成本的50%，而在配送中心是70%。

Direct labor costs are a manageable 30% of revenues.
FORBES: Out of the woods
While the direct labor required to manufacture such products is considerably lower, overall lower wage rates enable Chinese manufacturers to benefit from building, equipment, engineering and overhead costs that are substantially lower than those for their Western counterparts.
FORBES: China’s Low Cost Capital
Subsidies waste resources because they re-direct land, labor, and capital away from higher-value and toward lower-value uses.
FORBES: Libertarian Compassionomics?