direct labor mix variance

См. также в других словарях:

• Отклонение прямого труда смешанное (DIRECT LABOR MIX VARIANCE)  — Отклонение, возникающее в результате разности между фактическими и нормативными смешанными трудозатратами. Рассчитывается по следующей формуле:  (([фактический процент смешанных трудозатрат] [плановый процент смешанных трудозатрат]) *… …   Словарь терминов по управленческому учету

• отклонение прямого труда смешанное — Отклонение, возникающее в результате разности между фактическими и нормативными смешанными трудозатратами. Рассчитывается по следующей формуле: (([фактический процент смешанных трудозатрат] [плановый процент смешанных трудозатрат]) * [фактическое …   Справочник технического переводчика

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