轉換成本
costs of conversion
成本直接關係到生產的單位，一起suchas直接人工用了在轉換材料進成品發生的固定和可變製造費用進行系統配置。
Costs directly related to the units of production, suchas direct labour together with a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods.