The difference between the standard hourly wage rate allowed and the actual hourly wage rate paid multiply the number of hours worked on production is the labor rate variance. It causes by paying more or less than the standard rate for labor.
英
美
- 實(shí)際工資率與標準工資率的差額乘以實(shí)際工時(shí)稱(chēng)為工資率差異,工資率差異產(chǎn)生的原因是支付的單位工時(shí)工資多于或少于既定標準。
