direct labour cost

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Англо-русский строительный словарь. 2013.

Смотреть что такое "direct labour cost" в других словарях:

  • direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit It is one of the cost classifications making up the direct cost of a cost unit; it is quantified as the… …   Big dictionary of business and management

  • direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit. It is one of the cost classifications making up the prime cost of a cost unit; it is quantified as the… …   Accounting dictionary

  • Direct labour cost variance — is the difference between the standard cost for actual production and the actual cost in production.[1] There are two kinds of labour variances. Labour Rate Variance is the difference between the standard cost and the actual cost paid for the… …   Wikipedia

  • percentage on direct labour cost — A basis used in absorption costing for absorbing the production overheads into the cost units produced. The formula used is: (budgeted production overheads × 100)/budgeted direct labour cost …   Accounting dictionary

  • standard direct labour cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation and the standard direct labour rate for the operators specified for that operation …   Accounting dictionary

  • standard direct labour cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation and the standard direct labour rate for the operators specified for that operation …   Big dictionary of business and management

  • standard direct labour cost — /ˌstændəd dɪˌrekt leɪbə kɒst/ noun the cost of labour calculated to produce a product according to specification (used to measure estimates) …   Dictionary of banking and finance

  • Direct labor cost — is a part of wage bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service also, we can say also it is the cost of the work done by… …   Wikipedia

  • direct labour — ➔ labour * * * direct labour UK US noun [U] UK ► (US direct labor) ACCOUNTING the workers who are directly involved in producing goods or supplying services, or the cost of paying those workers: »Direct labor costs are rising in the manufacturing …   Financial and business terms

  • direct labour hour rate — labour hour rate 1) The individual rate of pay per hour paid to operators categorized as direct labour 2) An absorption rate used in absorption costing. It is obtained by the following formula: (budgeted cost centre overheads)/(budgeted direct… …   Accounting dictionary

  • direct labour total cost variance — The combination of the direct labour rate of pay variance and the direct labour efficiency variance; it compares the actual cost and the standard cost of the direct labour incurred in carrying out the actual production. The formula for this… …   Accounting dictionary

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