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41 direct labour expenditure
Макаров: прямые затраты трудаУниверсальный англо-русский словарь > direct labour expenditure
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42 direct labour expenditures
Кабельные производство: прямые затраты трудаУниверсальный англо-русский словарь > direct labour expenditures
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43 direct labour hour overhead recovery method
Универсальный англо-русский словарь > direct labour hour overhead recovery method
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44 direct labour hour rate
Универсальный англо-русский словарь > direct labour hour rate
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45 direct labour hours
Экономика: часы непосредственной работы -
46 direct labour hours basis
Универсальный англо-русский словарь > direct labour hours basis
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47 direct labour mix variance
Бухгалтерия: отклонение по структуре прямых трудозатратУниверсальный англо-русский словарь > direct labour mix variance
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48 direct labour price variance
Бухгалтерия: отклонение по цене рабочей силы (по ставке оплаты труда)Универсальный англо-русский словарь > direct labour price variance
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49 direct labour quantity variance
Бухгалтерия: отклонение (прямых трудозатрат) по количеству трудаУниверсальный англо-русский словарь > direct labour quantity variance
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50 direct labour rate variance
Бухгалтерия: отклонение по цене рабочей силы (по ставке оплаты труда)Универсальный англо-русский словарь > direct labour rate variance
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51 direct labour standard
Универсальный англо-русский словарь > direct labour standard
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52 direct labour total variance
Бухгалтерия: общее отклонение по прямым трудозатратамУниверсальный англо-русский словарь > direct labour total variance
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53 direct labour variance
Бухгалтерия: общее отклонение по прямым трудозатратамУниверсальный англо-русский словарь > direct labour variance
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54 direct labour yield variance
Бухгалтерия: отклонение по качеству и/или количеству трудаУниверсальный англо-русский словарь > direct labour yield variance
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55 direct-labour standard
Англо русский политехнический словарь > direct-labour standard
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56 direct labour expenditure
English-Russian dictionary of terminology cable technology > direct labour expenditure
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57 direct labour expenditures
English-Russian dictionary of terminology cable technology > direct labour expenditures
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58 direct labour cost basis
зарплата рабочих, взятая в качестве базы распределения накладных расходовEnglish-russian dctionary of contemporary Economics > direct labour cost basis
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59 direct labour costs
прямые расходы на оплату труда; производственная зарплатаEnglish-russian dctionary of contemporary Economics > direct labour costs
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60 direct labour hours
English-russian dctionary of contemporary Economics > direct labour hours
См. также в других словарях:
direct labour — ➔ labour * * * direct labour UK US noun [U] UK ► (US direct labor) ACCOUNTING the workers who are directly involved in producing goods or supplying services, or the cost of paying those workers: »Direct labor costs are rising in the manufacturing … Financial and business terms
direct labour — noun Labour employed directly, not through a contractor • • • Main Entry: ↑direct … Useful english 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 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 — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit It is one of the cost classifications making up the direct cost of a cost unit; it is quantified as the… … Big dictionary of business and management
direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit. It is one of the cost classifications making up the prime cost of a cost unit; it is quantified as the… … 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
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 hour — An hour spent working on a product, service, or cost unit produced by an organization by those operators whose time can be directly traced to the production. The direct labour hour is sometimes used as a basis for absorbing manufacturing… … Accounting dictionary
direct labour — /dərɛkt ˈleɪbə/ (say duhrekt laybuh) noun the direct employment of labour in the building industry by the promoter of the work instead of through a contractor. Also, direct labor …