- predetermined standard
- заданная норма
The English-Russian dictionary on reliability and quality control. 2015.
predetermined standard
Смотреть что такое "predetermined standard" в других словарях:
standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances.… … Accounting dictionary
standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances Standard … Big dictionary of business and management
standard performance — standard operator performance A predetermined level of performance for an operator or a process used as a basis for determining standard overhead costs. For example, standard performance may be expressed as the number of units of production per… … Accounting dictionary
Predetermined motion time system — A predetermined motion time system (PMTS) is frequently used to set labor rates in industry by quantifying the amount of time required to perform specific tasks. The first such system is known as Methods Time Measurement, released in 1948 and… … Wikipedia
standard mix — 1) The predetermined proportions in which a mixture of different materials are intended to be used in a manufacturing process. It is set as a standard for the purposes of calculating the direct materials mix variance and direct materials yield… … Accounting dictionary
standard mix — 1) The predetermined proportions in which a mixture of different materials are intended to be used in a manufacturing process. It is set as a standard for the purposes of calculating any variances arising from differences in the proportions or… … Big dictionary of business and management
standard cost — noun : a predetermined cost based on cost factors assumed to be normal with which a correlated historical cost is compared compare actual cost * * * a predetermined cost of material, labor, etc., based on specifications prepared from time and… … Useful english dictionary
standard cost — In standard costing systems, a predetermined unit cost of a product or service. It is important to emphasize that standard cost is a unit cost concept … Accounting dictionary
standard direct labour rate — A predetermined rate of pay for direct labour operators used for establishing standard direct labour costs in a standard costing system; it provides a basis for comparison with the actual direct labour rates paid … Accounting dictionary
standard direct materials price — In standard costing, a predetermined price for direct materials used for establishing standard direct materials costs in order to provide a basis for comparison with the actual direct material prices paid … Accounting dictionary
standard materials usage — A predetermined quantity of materials to be used in the production of a product, which is ultimately compared with the actual quantity of material used to provide a basis for material control. The difference between standard and actual usage is… … Accounting dictionary
