- labor variance
- отклонение от нормативных затрат труда
Англо-русский словарь по экономике и финансам. — М.: Экономическая школа. А.В. Аникин, И.М. Оседчая, Б.Г. Федоров. 1993.
labor variance
Смотреть что такое "labor variance" в других словарях:
Labor federation competition in the United States — A labor federation is a group of unions or labor organizations that are in some sense coordinated. The terminology used to identify such organizations grows out of usage, and has sometimes been imprecise. For example, nationals are sometimes… … Wikipedia
variance — Civil and criminal practice. A discrepancy or disagreement between two instruments or two pleading allegations in the same cause, which should by law be entirely consonant. Thus, if the evidence adduced by the plaintiff does not agree with the… … Black's law dictionary
Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… … Investment 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
Unfavorable Variance — An accounting term that describes instances where actual costs are greater than the standard or expected costs. An unfavorable variance can alert management that the company s profit will be less than expected. The sooner an unfavorable variance… … Investment dictionary
Efficiency Variance — The difference between the theoretical amount of inputs required to produce a unit of output and the actual amount of inputs used. In manufacturing, efficiency variance can be used to analyze the effectiveness with respect to labor, materials,… … Investment dictionary
Budget Variance — A periodic measure used by governments, corporations or individuals to quantify the difference between budgeted and actual figures for a particular accounting category. A favorable budget variance refers to positive variances or gains; an… … Investment dictionary
Yield Variance — The difference between actual output and standard output of a production or manufacturing process, based on standard inputs of materials and labor. The yield variance is valued at standard cost. Yield variance is generally unfavorable, i.e.,… … Investment dictionary
Отклонение прямых трудозатрат по производительности (DIRECT LABOR EFFICIENCY VARIANCE) — Разность между нормативным количеством и фактическим количеством часов прямых трудозатрат понесенных на фактический объем производства или выпуска, умноженная на норматив трудозатрат в час. Называется также Отклонением рабочего времени (Labor… … Словарь терминов по управленческому учету
Отклонение рабочего времени (LABOR TIME VARIANCE) — См. Отклонение прямых трудозатрат по производительности (Direct Labor Efficiency Variance) … Словарь терминов по управленческому учету
Отклонение прямого труда смешанное (DIRECT LABOR MIX VARIANCE) — Отклонение, возникающее в результате разности между фактическими и нормативными смешанными трудозатратами. Рассчитывается по следующей формуле: (([фактический процент смешанных трудозатрат] [плановый процент смешанных трудозатрат]) *… … Словарь терминов по управленческому учету
