Почасовая ставка прямых трудозатрат (DIRECT LABOR HOUR RATE) — Ставка прямых производственных затрат, используемая для распределения трудозатрат на единицу произведенной продукции. Вычисляется делением плановых или оценочных трудовых затрат на плановое число прямых человеко часов … Словарь терминов по управленческому учету
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
Labor spies — are persons recruited or employed for the purpose of gathering intelligence, committing sabotage, sowing dissent, or engaging in other similar activities, typically within the context of an employer/labor organization relationship.Some of the… … 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
Colorado Labor Wars — Colorado s most significant battles between labor and capital occurred primarily between miners and mine operators. In these battles the state government, with one clear exception, always took the side of the mine operators. Additional… … Wikipedia
Tendency of the rate of profit to fall — The tendency of the rate of profit to fall (TRPF) is a hypothesis in economics and political economy, most famously expounded by Karl Marx in chapter 13 of Das Kapital Vol. 3. It was generally accepted in the 19th century. Economists as diverse… … Wikipedia
Fair Labor Standards Act — The Fair Labor Standards Act of 1938 (FLSA, ch. 676, USStat|52|1060, June 25, 1938, usc title chap|29|8), also called the Wages and Hours Bill, [ [http://www.time.com/time/magazine/article/0,9171,758587,00.html Wages and Hours ] , Time magazine … Wikipedia
Eight-hour day — Part of a series on Organized labour … Wikipedia
почасовая ставка прямых трудозатрат — Ставка прямых производственных затрат, используемая для распределения трудозатрат на единицу произведенной продукции. Вычисляется делением плановых или оценочных трудовых затрат на плановое число прямых человеко часов.… … Справочник технического переводчика
Job costing — Job Order Costing versus Process Costing = Job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is traced by job instead of by process. For instance, think of an assembly line making … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia