TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DIRECT LABOUR BUDGET [1 record]

Record 1 2017-02-13

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
CONT

The budgeted production volumes also drive the direct labour budget. It is simply calculated from the amount of hours directly involved in the manufacture of the particular products. It does not include the wages of office staff, or other administrative wages.

Key term(s)
  • direct labor budget

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
DEF

Budget portant sur les coûts de la main-d'œuvre directe prévus pour réaliser le programme de production.

Spanish

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