- standard direct labor costs
- нормативные прямые затраты труда; прямые затраты труда на единицу готовой продукции, рассчитываемые как произведение нормативного рабочего времени, необходимого для производства единицы продукции (в часах), на нормативную ставку оплаты прямого труда.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
См. также в других словарях:
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