[经] direct and indirect process costs

zhí jiē yǔ jiàn jiē fēn bù chéng běn ㄓˊ ㄐㄧㄝ ㄩˇ ㄐㄧㄢˋ ㄐㄧㄝ ㄈㄣ ㄅㄨˋ ㄔㄥˊ ㄅㄣˇ