Sistemul cost-oră-producție

English translation: production hour rate method/system

13:31 Jan 24, 2018
Romanian to English translations [PRO]
Bus/Financial - Management
Romanian term or phrase: Sistemul cost-oră-producție
Într-un text despre managementul pe obiective și centre de profit
Ioana-Leda Costea-Nicolae
Romania
Local time: 15:07
English translation: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.
Selected response from:

Cristina Crişan
Romania
Local time: 15:07
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1cost-hour-production system
adami
4production hour rate method/system
Cristina Crişan
Summary of reference entries provided
MHR
Cristina Crişan

  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
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...

adami
Romania
Local time: 15:07
Specializes in field
Native speaker of: Native in RomanianRomanian, Native in EnglishEnglish
PRO pts in category: 28
Notes to answerer
Asker: Mersi mult! Eu nu reusisem sa gasesc nici un text in care sa apara varianta asta


Peer comments on this answer (and responses from the answerer)
agree  DianaIon (X)
1 day 25 mins
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1 day 4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
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.


Cristina Crişan
Romania
Local time: 15:07
Native speaker of: Romanian
PRO pts in category: 8
Notes to answerer
Asker: Mersi

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Reference comments


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

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Note added at 51 mins (2018-01-24 14:22:20 GMT)
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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...

Cristina Crişan
Romania
Native speaker of: Romanian
PRO pts in category: 8
Note to reference poster
Asker: Nu sunt sigură dacă este vorba de același lucru, pentru că în textul meu cheltuielile cost-oră-producție sunt echivalate cu costurile proprii de funcționare

Asker: Asta am folosit pana la urma. Puteti sa postati si un raspuns ca sa va dau punctele?


Peer comments on this reference comment (and responses from the reference poster)
agree  Mara Cojocaru: labour hour rate
1 hr
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