- direct labour hours basis
- человекочасы производственной работы, взятые в качестве базы распределения накладных расходов
English-russian dctionary of contemporary Economics. 2014.
English-russian dctionary of contemporary Economics. 2014.
rate per direct labour hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead/budgeted direct labour hours. A different approach to cost allocation is used in activity… … Accounting dictionary
rate per direct labour hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted direct labour hours. A different approach to cost allocation is used in activity… … Big dictionary of business and management
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