- direct labour costs
- прямые издержки на труд (заработную плату) ;
Англо-Русский словарь финансовых терминов. 2000.
Англо-Русский словарь финансовых терминов. 2000.
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
labour costs — wages costs Expenditure on wages paid to those operators who are both directly and indirectly concerned with the production of the product, service, or cost unit. See also: direct labour cost, indirect labour cost … Accounting dictionary
labour costs — wages costs Expenditure on wages paid to those operators who are both directly and indirectly concerned with the production of the product, service, or cost unit See also direct labour cost; indirect costs … Big dictionary of business and management
standard direct labour rate — A predetermined rate of pay for direct labour operators used for establishing standard direct labour costs in a standard costing system; it provides a basis for comparison with the actual direct labour rates paid … Accounting dictionary
standard direct labour rate — A predetermined rate of pay for direct labour operators used for establishing standard direct labour costs in a standard costing system; it provides a basis for comparison with the actual direct labour rates paid … Big dictionary of business and management
labour — la‧bour [ˈleɪbə ǁ ər] , labor noun [uncountable] 1. work involving a lot of physical or mental effort: • The garage charges £65 an hour for labour. • those involved in repetitive, unskilled manual labour (= work that involves using your … Financial and business terms
direct costs — 1) Product costs that can be directly traced to a product or cost unit They are usually made up of direct materials costs (which can be charged directly to the product by means of materials requisitions), direct labour costs (charged by means of… … Big dictionary of business and management
direct costs — 1) Product costs that can be directly traced to a product or cost unit. They are usually made up of direct materials costs (which can be charged directly to the product by means of materials requisitions), direct labour costs (charged by means of … Accounting dictionary
labour intensive — Denoting a company or industry in which direct labour costs are more important than capital expenditure. Compare: capital intensive … Accounting dictionary
Labour Party (UK) — Labour Party … Wikipedia
labour — /lay beuhr/, n., v.i., v.t., adj. Chiefly Brit. labor. Usage. See or1. * * * I In economics, the general body of wage earners. In classical economics, labour is one of the three factors of production, along with capital and land. Labour can also… … Universalium