time and material pricing


time and material pricing
 ценообразование на основе затрат рабочего времени и материалов; применяемый на предприятиях, оказывающих услуги, подход к установлению цен, согласно которому сумма, указанная в счете, выставляемом за услуги, складывается из стоимости фактически затраченных материалов и фактических затрат труда плюс наценка в процентах от этих затрат для покрытия накладных расходов и определенной величины прибыли.

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

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