- direct labour hours
- часы непосредственной работы
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
direct labour hour rate — labour hour rate 1) The individual rate of pay per hour paid to operators categorized as direct labour 2) An absorption rate used in absorption costing. It is obtained by the following formula: (budgeted cost centre overheads)/(budgeted direct… … Accounting dictionary
Direct labour cost variance — is the difference between the standard cost for actual production and the actual cost in production.[1] There are two kinds of labour variances. Labour Rate Variance is the difference between the standard cost and the actual cost paid for the… … Wikipedia
direct labour rate of pay variance — In a standard costing system, a variance arising as part of the direct labour total cost variance. It compares the actual rate paid to direct labour for an activity with the standard rate of pay allowed for that activity for the actual hours… … Accounting dictionary
direct labour efficiency variance — In a standard costing system, a variance arising as part of the direct labour total cost variance. It compares the actual labour time taken to carry out an activity with the standard time allowed and values the difference at the standard direct… … Accounting dictionary
direct labour total cost variance — The combination of the direct labour rate of pay variance and the direct labour efficiency variance; it compares the actual cost and the standard cost of the direct labour incurred in carrying out the actual production. The formula for this… … Accounting dictionary
rate per direct labour hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead/budgeted direct labour hours. A different approach to cost allocation is used in activity… … Accounting dictionary
rate per direct labour hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted direct labour hours. A different approach to cost allocation is used in activity… … Big dictionary of business and management
labour — la‧bour [ˈleɪbə ǁ ər] , labor noun [uncountable] 1. work involving a lot of physical or mental effort: • The garage charges £65 an hour for labour. • those involved in repetitive, unskilled manual labour (= work that involves using your … Financial and business terms
labour — /lay beuhr/, n., v.i., v.t., adj. Chiefly Brit. labor. Usage. See or1. * * * I In economics, the general body of wage earners. In classical economics, labour is one of the three factors of production, along with capital and land. Labour can also… … Universalium
Labour and tax laws in Iran — govern the employment and fiscal contributions of people working and living in Iran. Roughly one fourth of Iran s labour forc is engaged in manufacturing and construction. Another one fifth is engaged in agriculture, and the remainder are divided … Wikipedia
Labour Unions (Moral Aspects) — Labour Unions (Moral Aspects) † Catholic Encyclopedia ► Labour Unions (Moral Aspects) Since a labour union is a society, its moral aspects are determined by its constitution, its end, its results, and the means employed in pursuit of… … Catholic encyclopedia