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  • 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

  • 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 access trading — is a technology which allows stock traders to trade directly with market makers or specialists, rather than trading through stock brokers.[1] Direct access trading systems use front end trading software and high speed computer links to stock… …   Wikipedia

  • Direct Support Professional — Direct Support Professionals (DSPs) are people who work directly with intellectually disabled and/or developmentally disabled persons with the aim of integrating those individuals into society in the least restrictive environment. A Direct… …   Wikipedia

  • Direct mail — Direct mail, also known as junk mail, advertising mail or admail, is the delivery of advertising material to recipients of postal mail. It forms a significant subdiscipline of direct marketing. Some organizations attempt to help people opt out of …   Wikipedia

  • Direct Selling News — Publisher, Editor in Chief John Fleming Categories Business magazime Frequency 12 times per year Circulation approximately 7,000 Publisher VideoPlus, LLC First issue …   Wikipedia

  • Direct Line — Deutschland Rechtsform Aktiengesellschaft ISIN GB0007547838 Gründung 1996 Sitz Teltow, Brandenburg Leitung …   Deutsch Wikipedia

  • Direct Connect (file sharing) — Direct connect is a peer to peer file sharing protocol. Direct connect clients connect to a central hub and can download files directly from one another. Advanced Direct Connect can be considered a successor protocol. Hubs feature a list of… …   Wikipedia

  • Direct-to-video — (also known as direct to DVD, direct to iTunes, direct to digital, made for video, straight to video, and straight to DVD) is a term used to describe a film that has been released to the public on home video formats (historically VHS) without… …   Wikipedia

  • Direct Edge — Headquarters Jersey City, New Jersey Website www.directedge.com Direct Edge is a Jersey City, NJ based stock exchange operating two separate platforms, EDGA Exchange and EDGX Exchange. Since March 2009, Direct Edge has had a market share in the… …   Wikipedia

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