TERMIUM Plus®

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DIRECT LABOR USAGE VARIANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-01-09

English

Subject field(s)
  • Accounting
Key term(s)
  • labor usage variance
  • direct labor usage variance
  • labor quantity variance
  • labor efficiency variance

French

Domaine(s)
  • Comptabilité
DEF

Différence entre le nombre réel d'heures de travail et le nombre prévu lors de l'établissement des normes, multipliée par le salaire horaire standard de la main-d'œuvre directe.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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