图是 pizza pizza 店里的意大利辣肠口味pizza 2. 从财务的角度可以将题主所说的“制作成本”分为 直接材料 （direct material ）、 直接人工 （direct labor）和 制造费用 （overhead） 其中 direct material 最为直观，即制作一个pizza所消耗.
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