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NOMBRE REEL HEURES MAIN-OEUVRE DIRECTE [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 2014-11-24

English

Subject field(s)
  • Cost Accounting
  • Phraseology
OBS

actual direct labour hours; actual labour hours: terms usually used in the plural.

Key term(s)
  • actual direct labour hour
  • actual direct labor time
  • actual direct labor hours
  • actual labor hours
  • actual labor time
  • actual labour hour

French

Domaine(s)
  • Comptabilité analytique
  • Phraséologie
OBS

Nombre d'heures de main-d'œuvre directe effectivement consommées qui, dans la méthode du coût standard, est comparé au «temps standard de main-d'œuvre directe» aux fins de la détermination et de l'analyse de l'«écart sur temps de main-d'œuvre directe».

OBS

heures réelles de main-d'œuvre directe : terme habituellement utilisé au pluriel.

Key term(s)
  • heure réelle de main-d’œuvre directe

Spanish

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