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INFORMASJON
merknad	Denne termen stammer fra termbasen KBN-basen
publisere	Ja

RELASJON

BOKMÅL

ANBEFALT TERM
term	-
referanse	Horngren

ENGELSK
definisjon	the difference between the budgeted cost of direct labor based on actual quantities of all direct labor inputs used and the flexible budget cost of direct labor based on the budgeted quantities of direct labor inputs for the actual output achieved
definisjon:referanse	Horngren

ANBEFALT TERM
term	total direct labor yield variance
referanse	Horngren