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direct key device
direct keying device
direct labo(u)r
direct labo(u)r cost
direct labo(u)r cost method
direct labo(u)r cost variance
direct labo(u)r efficiency variance
direct labo(u)r expense
direct labo(u)r hour
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direct labo(u)r cost method
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direct labo(u)r cost method
Definitions
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直接人工成本法
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