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ECART COUT HORAIRE MAIN-OEUVRE DIRECTE [1 record]

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Alphabetical list of terms

Record 1 2014-11-24

English

Subject field(s)
  • Cost Accounting
  • Phraseology

French

Domaine(s)
  • Comptabilité analytique
  • Phraséologie
DEF

Salaire horaire versé pour la rémunération de la main-d’œuvre directe consommée qui, dans la méthode du coût standard, est comparé au «taux horaire standard de main-d’œuvre directe» aux fins de la détermination et de l'analyse de l'«écart sur taux de 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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