- indirect labor
- косвенные (непрямые) затраты труда; связанные с производственной деятельностью трудовые затраты, которые не могут быть прямо и экономично отнесены на конечный продукт, вследствие чего должны быть распределены каким-либо методом; относятся к общепроизводственным расходам.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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indirect labor — noun 1. : labor (as clerks, repair men, maintenance men) applied indirectly to a product in the manufacturing process so that the cost is not computable in, identifiable with, or chargeable directly to the specific product compare direct labor 2 … Useful english dictionary
indirect labor — labor performed, as by maintenance and clerical workers, that is not considered in computing costs per unit of production. Cf. direct labor. * * * … Universalium
Косвенные трудозатраты (INDIRECT LABOR COST) — 1. Трудозатраты, не связанные напрямую с единственным объектом учета затрат, например, затраты на руководство. (Часто понятие используется в более узком смысле, обозначая труд неосновных работников, т.е. не занятых в производстве.) 2. Заработная … Словарь терминов по управленческому учету
Indirect costs — are costs that are not directly accountable to a cost object (such as a particular function or product). Indirect costs may be either fixed or variable. Indirect costs include taxes, administration, personnel and security costs, and are also… … Wikipedia
indirect labour — ➔ labour * * * indirect labour UK US (US indirect labor) noun [U] ► ACCOUNTING the workers who are not directly involved in producing goods or supplying services, or the cost of paying those workers: »Indirect labour includes all labour not… … Financial and business terms
indirect overhead — UK US noun [C] ► ACCOUNTING a part of the overheads (= money that a business spends on buildings, equipment, etc.) that is not connected directly to producing a particular product or providing a particular service: »The costs of raw materials,… … Financial and business terms
Labor theory of value — The labor theories of value (LTV) are theories in economics according to which the values of commodities are related to the labor needed to produce them.There are many different accounts of labor value, with the common element that the value of… … Wikipedia
LABOR — Jewish Labor Organizations IN THE PRE STATE PERIOD Since the last decades of the 19th century, a number of sporadic labor associations have arisen in agriculture and in the printing, clothing, and building trades, as well as groups limited to a… … Encyclopedia of Judaism
direct labor — labor performed, as by workers on a production line, and considered in computing costs per unit of production. Cf. indirect labor. * * * … Universalium
Cost Of Labor — The sum of all wages paid to employees, as well as the cost of employee benefits and payroll taxes paid by an employer. The cost of labor is broken into direct and indirect costs. Direct costs include wages for the employees physically making a… … Investment dictionary
Overall Labor Effectiveness — (OLE) is a key performance indicator (KPI) that measures the utilization, performance, and quality of the workforce and its impact on productivity. Similar to Overall Equipment Effectiveness (OEE), OLE measures availability, performance, and… … Wikipedia