labor time variance

См. также в других словарях:

• Отклонение рабочего времени (LABOR TIME VARIANCE)  — См. Отклонение прямых трудозатрат по производительности (Direct Labor Efficiency Variance) …   Словарь терминов по управленческому учету

• Отклонение прямых трудозатрат по производительности (DIRECT LABOR EFFICIENCY VARIANCE)  — Разность между нормативным количеством и фактическим количеством часов прямых трудозатрат понесенных на фактический объем производства или выпуска, умноженная на норматив трудозатрат в час. Называется также Отклонением рабочего времени (Labor… …   Словарь терминов по управленческому учету

• Labor federation competition in the United States — A labor federation is a group of unions or labor organizations that are in some sense coordinated. The terminology used to identify such organizations grows out of usage, and has sometimes been imprecise. For example, nationals are sometimes… …   Wikipedia

• 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

• Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… …   Investment dictionary

• Efficiency Variance — The difference between the theoretical amount of inputs required to produce a unit of output and the actual amount of inputs used. In manufacturing, efficiency variance can be used to analyze the effectiveness with respect to labor, materials,… …   Investment dictionary

• отклонение прямых трудозатрат по производительности — отклонение рабочего времени Разность между нормативным количеством и фактическим количеством часов прямых трудозатрат понесенных на фактический объем производства или выпуска, умноженная на норматив трудозатрат в час. Называется также Отклонением …   Справочник технического переводчика

• 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

• 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

• Timeline of the Marvel Universe — The following timeline describes the major events that formed the setting for Marvel Comics stories, known as the Marvel Universe. Only major fictional historical events (or those that are important to Marvel s major characters) are listed here.… …   Wikipedia

• Benchmarking — is the process of comparing the cost, time or quality of what one organization does against what another organization does. The result is often a business case for making changes in order to make improvements.Also referred to as best practice… …   Wikipedia