- direct labor rate standard
- нормативная (стандартная) ставка оплаты прямого труда; стоимость одного часа прямого труда определенной операции или работы, предполагаемая в течение следующего отчетного периода.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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