Универсальный англо-русский словарь. Академик.ру. 2011.
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 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
direct labor — noun 1. : labor (as machine operators) applied directly to a product in the manufacturing process so that the cost is computable, identifiable, and chargeable directly to the specific product called also productive labor; compare indirect labor 2 … Useful english dictionary
Direct mining cost — Operating cost directly attributable to the mining of ore, including costs for labor, supervision, engineering, power, fuel, supplies, equipment replacement, maintenance, and taxes on production. U.S. Dept. of Energy, Energy Information… … Energy terms
Direct milling cost — Operating costs directly attributable to the processing of ores or other feed materials, including labor, supervision, engineering, power, fuel, supplies, reagents, and maintenance. U.S. Dept. of Energy, Energy Information Administration s… … Energy terms
Отклонения прямых трудозатрат (DIRECT LABOR COST VARIANCE) — Разность между нормативными и фактически понесенными прямыми трудозатратами на фактический объем производства или выпуска … Словарь терминов по управленческому учету
Прямые трудозатраты (DIRECT LABOR COST) — Трудозатраты, вызванные определенным объектом учета затрат … Словарь терминов по управленческому учету
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… … Wikipedia
Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … Wikipedia
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia
