direct labor rate variance

См. также в других словарях:

• Отклонение прямых трудозатрат по ставке оплаты (DIRECT LABOR RATE VARIANCE)  — Разность между нормативной и фактической ставкой почасовой оплаты, умноженная на количество фактических часов прямого труда …   Словарь терминов по управленческому учету

• 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

• Tendency of the rate of profit to fall — The tendency of the rate of profit to fall (TRPF) is a hypothesis in economics and political economy, most famously expounded by Karl Marx in chapter 13 of Das Kapital Vol. 3. It was generally accepted in the 19th century. Economists as diverse… …   Wikipedia

• отклонение прямых трудозатрат по ставке оплаты — Разность между нормативной и фактической ставкой почасовой оплаты, умноженная на количество фактических часов прямого труда. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN direct labor rate variance …   Справочник технического переводчика

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• Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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• Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… …   Wikipedia

• Germany — /jerr meuh nee/, n. a republic in central Europe: after World War II divided into four zones, British, French, U.S., and Soviet, and in 1949 into East Germany and West Germany; East and West Germany were reunited in 1990. 84,068,216; 137,852 sq.… …   Universalium