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hour rate

См. также в других словарях:

  • 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

  • labour hour rate — See: direct labour hour rate …   Accounting dictionary

  • machine hour rate — An absorption rate used in absorption costing, obtained by the formula: budgeted cost centre overheads/budgeted machine hours …   Accounting dictionary

  • machine hour rate — An absorption rate used in absorption costing, obtained by the formula: budgeted cost centre overheads budgeted machine hours …   Big dictionary of business and management

  • rate — The cost of debt service paid by a borrower or issuer to a lender or investor. The rate is expressed as an annual percentage of the amount borrowed. For some notes and bonds that pay interest semiannually, the semiannual interest due to the… …   Financial and business terms

  • rate — I UK [reɪt] / US noun Word forms rate : singular rate plural rates *** 1) [countable] the number of times something happens, or the number of examples of something within a particular period of time a rising birth rate a dramatic fall in the city …   English dictionary

  • hour — [ aur ] noun *** ▸ 1 60 minutes of time ▸ 2 a long time ▸ 3 time in which you do something ▸ 4 particular time of day ▸ 5 point in history/life ▸ 6 exact time ▸ + PHRASES 1. ) count a period of time that consists of 60 minutes. 30 minutes is… …   Usage of the words and phrases in modern English

  • rate — n 1: a fixed ratio between two things 2: a charge, payment, or price fixed according to a ratio, scale, or standard: as a: a charge per unit of a commodity provided by a public utility b: a charge per unit of freight or passenger service see also …   Law dictionary

  • rate — rate1 [rāt] n. [OFr < L rata (pars), reckoned (part), fem. of ratus, pp. of reri, to reckon < IE * rē , var. of base * ar , to fit, join > ART1, ORDER] 1. the amount, degree, etc. of anything in relation to units of something else [the… …   English World dictionary

  • Почасовая ставка прямых трудозатрат (DIRECT LABOR HOUR RATE)  — Ставка прямых производственных затрат, используемая для распределения трудозатрат на единицу произведенной продукции. Вычисляется делением плановых или оценочных трудовых затрат на плановое число прямых человеко часов …   Словарь терминов по управленческому учету

  • Ставка машино-часов (MACHINE HOUR RATE)  — Ставка распределения затрат на объекты учета затрат пропорционально продолжительности использования оборудования в производстве этих объектов, выраженной в часах …   Словарь терминов по управленческому учету

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