The Government of Canada’s terminology and linguistic data bank.

RATE VARIANCE [1 record]

Record 1 2010-02-12


Subject field(s)
  • Cost Accounting
  • Market Prices

[The] price variance for labour.


  • Comptabilité analytique
  • Prix (Commercialisation)

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.


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