13:31 Jan 24, 2018 |
Romanian to English translations [PRO] Bus/Financial - Management | |||||||
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| Selected response from: Cristina Crişan Romania Local time: 15:07 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +1 | cost-hour-production system |
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4 | production hour rate method/system |
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Summary of reference entries provided | |||
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MHR |
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cost-hour-production system Explanation: Este, din câte se pare, un concept românesc, însă dacă așa s-a tradus în literatura de specialitate, propun să-l lăsăm așa. Exemplu de pe net (cu greselile aferente): Combination between target management, budget management and cost-hour-production system – from where it mainly takes methodological elements – this management system has appeared and has developed starting from two fundamental requirements of a normal operation within market economy: the first envisages managerial decentralisation, namely the transfer of the centre of gravity in the decisions' substantiation, adoption and application towards their procedural or structural processes, having the status of profit centres or expenses centres, and the second one refers to economical decentralisation, namely using the general budget and, in particular, budgets on management centres, as management economical instruments. http://web.a.ebscohost.com/abstract?direct=true&profile=ehos... |
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production hour rate method/system Explanation: O variantă mai ”safe”, preluată din documentul următor: https://books.google.ro/books?id=E_WpZ4__o1MC&pg=PA292&lpg=P... Labour hour/production hour rate Cost-oră este sigur hour rate. V. și referința. |
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37 mins peer agreement (net): +1 |
Reference: MHR Reference information: Metoda THM (denumita in limba engleza Machine-Hour-Rates prescurtat MHR si in limba franceza Taux-Heure-Machine prescurtat THM, de unde deriva si denumirea acesteia) a fost aplicata pentru prima data in SUA (1962). Metoda THM este o metoda de conducere prin costuri care, folosind procedee specifice, calculeaza costul de functionare al unei ore-masina ca element fundamental pentru planificarea costurilor de productie si de repartizare a acestuia pana la nivelul locurilor de munca. ................. Conceptul de cost specific metodei THM poarta denumirea de THM (tarif-ora-masina) sau COP (cost-ora productie). Prin THM (sau COP) se intelege suma costurilor directe (cu explicatia celor materiale) si indirecte (costuri de regie) determinate de fabricarea unui produs la o masina sau grup de masini. https://www.tocilar.ro/finante/metoda-thm-30323 -------------------------------------------------- Note added at 51 mins (2018-01-24 14:22:20 GMT) -------------------------------------------------- Atunci poate "labour hour rate"? labour hour rate a COST RATE which is used in ABSORPTION COSTING to charge the OVERHEADS of a department or COST CENTRE in the cost of a product or job. It is usually used for those departments or cost centres which are less mechanized... https://financial-dictionary.thefreedictionary.com/labour ho... |
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