TERMIUM Plus®

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COSTO SALARIAL [1 record]

Record 1 2017-02-10

English

Subject field(s)
  • Cost Accounting
  • Corporate Economics
  • Recruiting of Personnel
CONT

... wage costs refer to the proportion of total costs of production that is constituted of wages. For example, if the wage per man-hour of labour is $2.50 and the value of output related to the man-hour of labour is $5.00, the wage cost is 50 percent. ... The difference between wage costs and labour costs is represented by salaries, fees, commissions, etc.

French

Domaine(s)
  • Comptabilité analytique
  • Économie de l'entreprise
  • Recrutement du personnel
DEF

Ensemble des dépenses directement encourues pour rétribuer les salariés dans une entreprise.

OBS

Le coût de la main-d'œuvre est toujours supérieur à la charge salariale.

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Economía empresarial
  • Contratación de personal
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