TERMIUM Plus®

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RATE VARIANCE [1 record]

Record 1 2010-02-12

English

Subject field(s)
  • Cost Accounting
  • Market Prices
DEF

[The] price variance for labour.

French

Domaine(s)
  • Comptabilité analytique
  • Prix (Commercialisation)
DEF

Différence entre le taux horaire réel de main-d'œuvre directe et le taux horaire standard prévu au budget de main-d'œuvre directe, multipliée par le nombre réel d'heures de travail.

Spanish

Save record 1

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