labor budget

labor budget
 бюджет (смета) трудовых затрат; детализированный план затрат труда (прямых), необходимых для выполнения производственной программы, намеченной на предстоящий период; обычно готовится в одном документе в трудо-часах и в денежном выражении, для чего необходимое количество часов умножается на часовые ставки оплаты труда, принятые на следующие период.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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