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- Therefore, just like the direct material variance, when the labor cost for a task differs from standard, the direct labor variance can be divided into a labor efficiency variance and a labor rate variance. 正像直接材料差异那样,对一项工作的实际成本与标准成本之间的比较,直接人工成本也可以分成工时量差异和工资率差异两部分来分析。
- direct labor rate variance [经] 直接人工工资率差异
- labor rate variance 人工工资率差异
- Support the training of direct labor. 协助对一线员工的培训。
- Analyses the rate variance report to ensure rooms revenue control. 分析房价差异报表确保房务收益控制。
- Direct labor costs are subdivided by job and then posted to job cost sheets. 直接人工由具体批别负担,并记录到批次成本计算表中。
- Prime costs represent the costs of direct material and of direct labor. 主要成本中包含了直接材料和直接人工费用。
- Objective: To study the transformation of heart rate variance(HRV) after sports-fatigue. 目的:研究运动性疲劳时心率变异性(HRV)各值的变化。
- direct labor efficiency variance [经] 直接人工效率差异
- LABOR COST: Multiply the LABOR RATE by the STD HRS or LABOR RATE divided by the hourly production rate. 人工费：用标准工时数乘上人工费率，或者用每小时生产率除以人工费率。
- Using the HRMS is not only for increasing the labor rate, but also for supplying decision support. 采用和实施人力资源管理系统不仅仅是为了提高工作效率。
- The labor consumed in the processing is often divided into two types, direct labor and indirect labor. 分步法中,人工成本仍然分为直接人工和间接人工。
- If job No.3 has incurred direct labor costs $20, it will be applied an over-head cost of $20. 若3号产品批次发生直接人工成本为20美元,则应分配的制造费用为20美元。
- CIP cleaning system is the essential equipments to increasing labor rate of production and insure the product quantity of the modern dqiry products,beverage produce enterprise. CIP清洗系统是现代乳品、饮料生产企业为提高劳动生产率，确保产品质量的关键和必备设备之一。
- Direct costs are those that form the part of the product, e.g. direct labor, direct materials and direct expenses. 直接成本是构成产品实体的成本,如直接人工、直接材料和直接费用。
- Both systems accumulate product costs -direct materials, direct labor, and factory overhead -and allocate these costs to the units produced. 都是归集直接材料、直接人工成本和制造费用并将其分配到相应产品上。
- Analyze the direct labor cost， including measure the work hours， stipulate the standard work hours， maintain and readjust the standard work hours. 生产人力成本分析，包括测量作业工时，制定标准作业工时，并定期维护变更标准工时.
- Analyze the direct labor cost, including measure the work hours, stipulate the standard work hours, maintain and readjust the standard work hours. 生产人力成本分析,包括测量作业工时,制定标准作业工时,并定期维护变更标准工时。
- The difference between the standard hourly wage rate allowed and the actual hourly wage rate paid multiply the number of hours worked on production is the labor rate variance. It causes by paying more or less than the standard rate for labor. 实际工资率与标准工资率的差额乘以实际工时称为工资率差异,工资率差异产生的原因是支付的单位工时工资多于或少于既定标准。
- Variances for factory overhead are generally more difficult to understand than those for direct materials and direct labor. 制造费用差异比直接材料差异和直接人工差异更难理解。
