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Variable Indirect Costs

См. также в других словарях:

  • Indirect costs — are costs that are not directly accountable to a cost object (such as a particular function or product). Indirect costs may be either fixed or variable. Indirect costs include taxes, administration, personnel and security costs, and are also… …   Wikipedia

  • Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… …   Wikipedia

  • Variable Overhead — The indirect costs of operating a business that fluctuate somewhat with the level of business activity, but are incurred even if business activity is minimal. While most overhead costs such as rent, salaries and insurance are typically fixed,… …   Investment dictionary

  • costs — A pecuniary allowance, made to the successful party (and recoverable from the losing party), for his expenses in prosecuting or defending an action or a distinct proceeding within an action. In federal courts, costs are allowed as a matter of… …   Black's law dictionary

  • costs — A pecuniary allowance, made to the successful party (and recoverable from the losing party), for his expenses in prosecuting or defending an action or a distinct proceeding within an action. In federal courts, costs are allowed as a matter of… …   Black's law dictionary

  • variable overhead cost — The elements of an organization s indirect costs for a product that vary in total in proportion to changes in the levels of production or sales. Examples can include power, commission earned by sales personnel, and consumable materials …   Accounting dictionary

  • variable overhead cost — The elements of an organization s indirect costs for a product that vary in total in proportion to changes in the levels of production or sales. Examples can include power, commission earned by sales personnel, and consumable materials …   Big dictionary of business and management

  • costs — Ⅰ. costs [plural] (also legal costs) ► LAW the money that helps pay for the lawyers and the court in a legal case, usually paid by the person or organization that has lost the case: »They were fined $50,000 and ordered to pay $10,000 in costs. →… …   Financial and business terms

  • Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of …   Investment dictionary

  • Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… …   Investment dictionary

  • variable production overhead — The elements of an organization s indirect manufacturing costs that vary in total in proportion to changes in the level of production or sales. Examples can include factory power and depreciation of machinery using the production unit method …   Accounting dictionary

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