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direct labour cost basis

См. также в других словарях:

  • 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

  • percentage on direct labour cost — A basis used in absorption costing for absorbing the production overheads into the cost units produced. The formula used is: (budgeted production overheads × 100)/budgeted direct labour cost …   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

  • 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

  • labour — la‧bour [ˈleɪbə ǁ ər] , labor noun [uncountable] 1. work involving a lot of physical or mental effort: • The garage charges £65 an hour for labour. • those involved in repetitive, unskilled manual labour (= work that involves using your …   Financial and business terms

  • Labour Party (UK) — Labour Party …   Wikipedia

  • Labour and tax laws in Iran — govern the employment and fiscal contributions of people working and living in Iran. Roughly one fourth of Iran s labour forc is engaged in manufacturing and construction. Another one fifth is engaged in agriculture, and the remainder are divided …   Wikipedia

  • Labour Unions (Moral Aspects) —     Labour Unions (Moral Aspects)     † Catholic Encyclopedia ► Labour Unions (Moral Aspects)     Since a labour union is a society, its moral aspects are determined by its constitution, its end, its results, and the means employed in pursuit of… …   Catholic encyclopedia

  • Cost the limit of price — Part of the Politics series on Anarchism …   Wikipedia

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