direct labor rate variance


direct labor rate variance
 отклонение затрат прямого труда по ставке; часть общего отклонения затрат прямого труда, характеризующая вклад в общее отклонение за счет изменения ставки оплаты труда; рассчитывается как разница между фактической и нормативной ставками оплаты труда, умноженная на количество фактически отработанных часов; также наз. [lang name="English"]direct labor price variance.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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  • отклонение прямых трудозатрат по ставке оплаты — Разность между нормативной и фактической ставкой почасовой оплаты, умноженная на количество фактических часов прямого труда. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN direct labor rate variance …   Справочник технического переводчика

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