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- direct labor cost variance 直接人工成本差异
- 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 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。
- 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 productive capacity is usually expressed in terms of an activity base, such as machine hours, direct labor cost, or direct labor hours. 标准生产能力通常表达为机器工时、直接人工成本、直接人工工时等指标。
- 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。
- The direct labor costs are derived by multiplying the cost of labor per hour by the number, of man-hours needed to complete the job . 直接人工成本是用每小时的工人成本乘以完成一项任务所需人工小时数得来的。
- production order direct labor cost summary [经] 生产批次, 直接人工汇总数
- Because factory overhead are incurred for the benefit of all jobs and cannot be related directly to any one job, to allocate overhead to jobs must relate overhead to another variable such as direct labor costs or direct materials costs. 因为制造费用是为生产所有产品而产生的,分配到各批产品一般按直接工资、直接材料。
- Represent only direct labor costs 只表明直接劳务费
- Control labor cost and raw material replacement. 控制劳动成本和材料节约使用。
- The labor cost will be increased. 劳动力成本将增高。
- Support the training of direct labor. 协助对一线员工的培训。
- Thirdly, the labor cost in China increased. 第三是中国劳动力成本提高；
- It is clear that labour cost variance arises due to the actual hours differing from the standard hours and the actual wage rate differing from the standard wage rate. 显而易见,劳务费用差异的产生是由于实际工时不等于标准工时,而实际工资率也不等于标准工资率所致。
- When a cost variance occurs, the person in charge should examine the variance to determine the factors that may have caused it. 分析成本差异,分析的人员应弄清楚差异是什么因素导致的。
- The present labor costs are rock bottom. 现在劳动力的价格是最低的。
- Analyze earned value calculations, including budgeted cost of work performed (BCWP), schedule variance (SV), and cost variance percent (CV%). 分析盈余分析计算,包括已完成工作的预算成本(BCWP)、日程差异(SV)和成本差异百分比(CV%25)。
- Our labor costs did not go down accordingly. 我们的人工费用并没有相应地减少。
