Direct labor rate variance (also called direct labor price or spending variance) is the difference between the total cost of direct labor at standard cost (i.e. direct labor hours at standard rate) and the actual direct labor cost.This is the same as the product of:the actual direct labor...
直接人工成本差异的计算与分析:(Direct labor rate or efficiency variance)(1)直接人工成本差异的计算:工资率差异=(实际工资率-
labor variance人工差异 direct labor【化】 普通工; 非熟练工人 【经】 生产工人, 直接人工 rate variance比率的差异,费率差异 相似单词 variancen.[C,U] 1. 变化幅度;差额 2.【数】方差 ♦ at variance with sb./sth. 看法不一,矛盾,冲突
网络直接人工工资率差异;直接人工费率差异;直接人工差异 网络释义 1. 直接人工工资率差异 会计专业英语词汇 -... ...Direct labor rate variance直接人工工资率差异Direct labor time standards 直接人工时间标准差异 ... translation168.lingdi.net|基于20个网页 ...
百度试题 结果1 题目 Direct Labor Rate Variance tells managers how much of the total labor variance is due to paying a higher or lower hourly wage rate than anticipated. ( ).A.对B.错 相关知识点: 试题来源: 解析 A 反馈 收藏
How do you calculate direct labor per hour? The direct labor cost is simply pay rate times project time. In order to find the calculation per hour, divide the direct labor cost by the total number of hours spent on the project.What
Finally, the total direct labor variance is calculated by multiplying the standard rate by the standard quantity of hours, then subtracting the product of the actual rate and the actual number of hours. In all cases you must make sure to pay attention to negative numbers; it could mean the ...
(1) wage rate variance The difference between direct labor price and actual labor cost is the actual labor cost. wages The difference between the labor cost calculated by the rate. The real wage rate is the ratio of the total real wage to the actual total working hours. The standard wage...
direct labor rate variance 英文direct labor rate variance 中文【经】 直接人工工资率差异
To calculate the cost of revenue, pick the period for the calculation, which is generally a quarter or a year. Find out what the beginning inventory was for the period, the cost of goods produced and sold during the period and the closing inventory for the period. Include all the costs ...