rate per standard hour

rate per standard hour
учет ставка трудозатрат в нормо-часах [поглощения накладных затрат на нормо-час\]* (база, используемая в калькулировании себестоимости с полным распределением затрат для отнесения производственных накладных затрат на себестоимость продукции; рассчитывается следующим образом: запланированные производственные накладные расходы делятся на запланированное количество рабочего времени)
See:

Англо-русский экономический словарь.

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Смотреть что такое "rate per standard hour" в других словарях:

  • rate per standard hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead/budgeted standard hours. A different basis of cost allocation is used in activity based… …   Accounting dictionary

  • rate per standard hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted standard hours. A different basis of cost allocation is used in activity based… …   Big dictionary of business and management

  • Connections per circuit hour — In telecommunication, the term connections per circuit hour (CCH) has the following meanings: A unit of teletraffic measurement expressed as the number of connections established at a switching point per hour. A unit of traffic measurement used… …   Wikipedia

  • performance standard — In standard costing, the standard level of performance to be achieved during a period. For example, a standard performance for direct labour of two standard hours to complete a task would be combined with the rate per standard hour for labour to… …   Accounting dictionary

  • performance standard — In standard costing, the standard level of performance to be achieved during a period. For example, a standard performance for direct labour of two standard hours to complete a task would be combined with the rate per standard hour for labour to… …   Big dictionary of business and management

  • rate — The cost of debt service paid by a borrower or issuer to a lender or investor. The rate is expressed as an annual percentage of the amount borrowed. For some notes and bonds that pay interest semiannually, the semiannual interest due to the… …   Financial and business terms

  • rate — n 1: a fixed ratio between two things 2: a charge, payment, or price fixed according to a ratio, scale, or standard: as a: a charge per unit of a commodity provided by a public utility b: a charge per unit of freight or passenger service see also …   Law dictionary

  • rate — rate1 W1S1 [reıt] n ▬▬▬▬▬▬▬ 1¦(number)¦ 2¦(money)¦ 3¦(speed)¦ 4 at any rate 5 at this rate 6 first rate/second rate/third rate 7 at a rate of knots 8 rates ▬▬▬▬▬▬▬ [Date: 1400 1500; …   Dictionary of contemporary English

  • rate — 1 /reIt/ noun (C) 1 SPEED the speed at which something happens over a period of time: Our money was running out at an alarming rate. | Children learn at different rates. (+ of): the rate of economic growth 2 AMOUNT the number of times something… …   Longman dictionary of contemporary English

  • rate — 1. A record of the measurement of an event or process in terms of its relation to some fixed standard; measurement is expressed as the ratio of one quantity to another ( e.g., velocity, distance per unit …   Medical dictionary

  • rate — rate1 /rayt/, n., v., rated, rating. n. 1. the amount of a charge or payment with reference to some basis of calculation: a high rate of interest on loans. 2. a certain quantity or amount of one thing considered in relation to a unit of another… …   Universalium


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