direct labor cost variance

См. также в других словарях:

• 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

• Отклонения прямых трудозатрат (DIRECT LABOR COST VARIANCE)  — Разность между нормативными и фактически понесенными прямыми трудозатратами на фактический объем производства или выпуска …   Словарь терминов по управленческому учету

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

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

• variance — Civil and criminal practice. A discrepancy or disagreement between two instruments or two pleading allegations in the same cause, which should by law be entirely consonant. Thus, if the evidence adduced by the plaintiff does not agree with the… …   Black's law dictionary

• Unfavorable Variance — An accounting term that describes instances where actual costs are greater than the standard or expected costs. An unfavorable variance can alert management that the company s profit will be less than expected. The sooner an unfavorable variance… …   Investment dictionary

• отклонения прямых трудозатрат — Разность между нормативными и фактически понесенными прямыми трудозатратами на фактический объем производства или выпуска. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN direct labor cost variance …   Справочник технического переводчика

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

• Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… …   Wikipedia

• Industrial and organizational psychology — Psychology …   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