Traduction de «écart sur frais indirects » (Français → Anglais) :

burden variance | overhead variance

manufacturing overhead variance | overhead variance

manufacturing overhead efficiency variance | overhead efficiency variance

overhead variances [ total overhead variance | overhead total variance ]

overhead variances | overhead total variance | total manufacturing overhead variance | total overhead variance

overheads [ administrative expenses | entertainment expenses | financial expenses | general expenses | oncost | overhead cost | running costs ]

business expenses | general and administrative costs | overhead cost | overhead expenses | overheads

factory overhead [ factory service | factory expenses | indirect manufacturing expenses | manufacturing overhead | factory burden ]

applied overhead [ absorbed burden | absorbed overhead | applied burden | manufacturing overhead allocated ]

78. Notes that the main barriers facing start-ups and affecting the development of high-growth SMEs are difficult access to and cost of finance, burdensome regulation, lack of knowledge of regulations, indirect costs, restricted access to export markets, average payment times and skills shortages;

80. Notes that the main barriers facing start-ups and affecting the development of high-growth SMEs are difficult access to and cost of finance, burdensome regulation, lack of knowledge of regulations, indirect costs, restricted access to export markets, average payment times and skills shortages;

12. Stresses the importance of combating indirect discrimination in pension schemes, not only in occupational schemes but also in the practices of statutory pension schemes; emphasises that the CJEU has made it clear that occupational pension schemes are to be considered as pay and that the principle of equal treatment therefore applies to those schemes as well, despite the fact that the distinction between statutory and occupational pension schemes is problematic in some Member States and that the concept of occupational pension schemes is unknown in others, potentially leading to indirect discrimination in the labour market; recognis ...[+++]es that women’s access to occupational pension schemes is more restricted, owing to shorter working hours, shorter length of service and horizontal and vertical gender segregation in the labour market, and the gender pay gap, and that contribution-based schemes rarely take care-related breaks and involuntary part-time work into account; calls on the Commission to examine the impact of the shift from statutory state pensions towards occupational and private schemes on the gender pension gap; calls on the Commission to monitor closely and report on the implementation of this principle, as the transposition has proved to be unclear in some Member States;

operating and financial costs, with a breakdown per category of rights managed and, where costs are indirect and cannot be attributed to one or more categories of rights, an explanation of the method used to allocate such indirect costs , only with regard to the management of rights, including management fees deducted from or offset against rights revenue or any income arising from the investment of rights revenue in accordance with Article 11(4) and Article 12(1), (2) and (3) ;