direct labor costs

direct labor costs
прямые затраты на оплату труда

один из трех элементов себестоимости продукции (product costs). Противоположным является indirect labor costs - косвенные затраты на оплату труда


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Direct labor cost — is a part of wage bill or payroll that can be specifically and consistently assigned to or associated with the manufacture of a product, a particular work order, or provision of a service also, we can say also it is the cost of the work done by… …   Wikipedia

  • direct labor — labor performed, as by workers on a production line, and considered in computing costs per unit of production. Cf. indirect labor. * * * …   Universalium

  • direct labour — ➔ labour * * * direct labour UK US noun [U] UK ► (US direct labor) ACCOUNTING the workers who are directly involved in producing goods or supplying services, or the cost of paying those workers: »Direct labor costs are rising in the manufacturing …   Financial and business terms

  • direct overhead — A fraction of overhead costs devoted to the manufacturing sector of a firm to cover expenses such as rent and utilities. Bloomberg Financial Dictionary * * * direct overhead direct overhead ➔ overhead * * * direct overhead UK US noun [C]… …   Financial and business terms

  • Labor theory of value — The labor theories of value (LTV) are theories in economics according to which the values of commodities are related to the labor needed to produce them.There are many different accounts of labor value, with the common element that the value of… …   Wikipedia

  • Direct to garment printing — Direct to garment printing, also known as DTG printing, digital garment printing and inkjet to garment printing, is a process of printing on textiles and garments using specialized or modified inkjet technology. The two key requirements of a DTG… …   Wikipedia

  • direct costs — Costs of direct material and labor, and variable overhead incurred in producing a product …   Black's law dictionary

  • direct costs — Costs of direct material and labor, and variable overhead incurred in producing a product …   Black's law dictionary

  • Direct Cost — A price that can be completely attributed to the production of specific goods or services. Direct costs refer to materials, labor and expenses related to the production of a product. Other costs, such as depreciation or administrative expenses,… …   Investment dictionary

  • Direct primary care — In the USA Direct Primary Care (DPC) is primary care offered direct to the consumer, without insurance intervention. It is an umbrella term which incorporates various health care delivery systems that involve direct financial relationships… …   Wikipedia

  • Direct milling cost —   Operating costs directly attributable to the processing of ores or other feed materials, including labor, supervision, engineering, power, fuel, supplies, reagents, and maintenance.   U.S. Dept. of Energy, Energy Information Administration s… …   Energy terms

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