TERMIUM Plus®
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ECART COUTS MAIN-OEUVRE DIRECTE [2 records]
Record 1 - internal organization data 2017-02-13
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Cost Accounting
Record 1, Main entry term, English
- direct labour variances
1, record 1, English, direct%20labour%20variances
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- direct labour total cost variance 2, record 1, English, direct%20labour%20total%20cost%20variance
correct
- total direct labour cost variance 3, record 1, English, total%20direct%20labour%20cost%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[The] difference between the standard direct cost and the actual direct labor cost. 4, record 1, English, - direct%20labour%20variances
Record number: 1, Textual support number: 1 OBS
[Direct labour variances are] the sum of the direct labor variance and the direct labor efficiency variance. 4, record 1, English, - direct%20labour%20variances
Record 1, Key term(s)
- direct labour variance
- direct labor variances
- direct labor variance
- direct labor total cost variance
- total direct labor cost variance
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité analytique
Record 1, Main entry term, French
- écarts sur main-d'œuvre directe
1, record 1, French, %C3%A9carts%20sur%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart global sur main-d'œuvre directe 1, record 1, French, %C3%A9cart%20global%20sur%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun
- écarts sur coûts de la main-d'œuvre directe 1, record 1, French, %C3%A9carts%20sur%20co%C3%BBts%20de%20la%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des écarts sur coûts standard de la main-d’œuvre directe, comprenant l'écart sur taux de main-d’œuvre directe et l'écart sur temps de main-d’œuvre directe, et dont la somme algébrique est égale à la différence entre les coûts standard de la main-d’œuvre directe consommée dans une production donnée. 1, record 1, French, - %C3%A9carts%20sur%20main%2Dd%27%26oelig%3Buvre%20directe
Record 1, Key term(s)
- écart sur coûts de la main-d'oeuvre directe
- écart sur main-d'oeuvre directe
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-02-12
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- price-recovery variance
1, record 2, English, price%2Drecovery%20variance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- écart net sur prix
1, record 2, French, %C3%A9cart%20net%20sur%20prix
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Différence entre l'écart sur prix de vente et la somme des écarts sur coût des intrants(soit l'écart sur coût des matières premières, l'écart sur taux de main-d’œuvre directe et l'écart sur dépense ou sur budget des coûts indirects). 1, record 2, French, - %C3%A9cart%20net%20sur%20prix
Record 2, Spanish
Record 2, Textual support, Spanish
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