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applied overhead

  • 1 overhead absorption rate

    Fin
    a means of attributing overhead to a product or service, based for example on direct labor hours, direct labor cost, or machine hours. The choice of overhead absorption base may be made with the objective of obtaining “accurate” product costs, or of influencing managerial behavior, for example, overhead applied to labor hours or part numbers appears to make the use of these resources more costly, thus discouraging their use.

    The ultimate business dictionary > overhead absorption rate

  • 2 beban overhead yang teralu rendah

    under applied overhead

    Indonesia-Inggris kamus > beban overhead yang teralu rendah

  • 3 costes indirectos de fabricación aplicados

    • applied overhead

    Diccionario Técnico Español-Inglés > costes indirectos de fabricación aplicados

  • 4 gastos generales aplicados

    • applied overhead

    Diccionario Técnico Español-Inglés > gastos generales aplicados

  • 5 распределенные накладные расходы

    1. applied overhead
    2. absorbed overhead

     

    распределенные накладные расходы
    Та часть косвенных производственных затрат, которая распределяется на стоимость конкретного вида продукции. Распределение обычно выполняется на конкретные единицы произведенной продукции с применением соответствующей ставки накладных расходов.
    [ http://www.lexikon.ru/dict/uprav/index.html]

    Тематики

    EN

    Русско-английский словарь нормативно-технической терминологии > распределенные накладные расходы

  • 6 Gemeinkosten

    Gemeinkosten pl 1. FIN, RW overhead, overheads, overhead charge, overhead cost, (BE) on cost, oncost, general cost, indirect cost, general expense; 2. WIWI burden, common cost, general cost Gemeinkosten verrechnen RW absorb overheads, allocate overhead cost
    * * *
    pl 1. < Finanz> overheads; 2. < Ind> on costs; 3. < Rechnung> fixed charge, fixed costs, overheads, overhead charge, overhead costs, general cost, general expenses; 4. < Verwalt> burden, general cost; 5. <Vw> burden, common costs ■ Gemeinkosten verrechnen < Rechnung> absorb overheads
    * * *
    Gemeinkosten
    common (general, apportionable, indirect) costs, dead charges, overhead[s] [expenses], general (indirect) expenses, oncost (Br.), burden (US);
    zu hoch angesetzte Gemeinkosten overabsorbed charges;
    zu niedrig angesetzte Gemeinkosten underabsorbed charges;
    anteilige Gemeinkosten pro-rata overheads;
    leistungsabhängige Gemeinkosten variable overheads;
    verrechnete Gemeinkosten applied cost, absorbed expenses (burden, overheads);
    Gemeinkosten umlegen to allocate expenses;
    Gemeinkostenabweichung overhead variance;
    Gemeinkostenanteil overhead rate, share of overheads;
    Gemeinkostenkonto overhead charges account;
    Gemeinkostenlöhne indirect labo(u)r cost, non-productive labo(u)r;
    Gemeinkostenmaterial indirect (non-productive) material;
    Gemeinkostenplanung und -kontrolle planning and analysis of overheads;
    Gemeinkostenüberdeckung overabsorbed overheads (burden);
    Gemeinkostenumlage overhead distribution, apportionment of indirect costs;
    Gemeinkostenunterdeckung underabsorbed burden;
    Gemeinkostenverrechnungssatz burden absorption rate;
    Gemeinkostenverrechnungsschlüssel burden base;
    Gemeinkostenzuschlag plant-wide burden rate.

    Business german-english dictionary > Gemeinkosten

  • 7 счёт Списанные накладные расходы

    Универсальный русско-английский словарь > счёт Списанные накладные расходы

  • 8 коррекция


    correction
    - (изменение ошибочно-введенной величины на наборном поле) — backspace data entry is backspaced one digit if error is made during data entry.
    - (параметров навигационной системы, напр., инерциальной) — updating
    - (согласование гироагрегата гик) — slaving the gyro is slaving to the flux detector.
    -,азимутальная (гироагрегата кс) — azimuth erection torque
    -,астрономическая (ak) — stellar monitoring
    - в азимуте (гироскопа)(gyro) azimuth erection torque
    - в полетеin-flight updating
    -, вертикальная — vertical /roll and pitch/ erection torque
    - газа (двиг.) — throttle adjustment
    - газа (в системе управления двигателями вертолета)throttle twist grip control
    ручка коррекции газа расположена на рычаге управления общим шагом несущегo винта (рис. 40). — the throttle control twist grip is located at the top of the collective pitch control lever.
    - газа, левая. частичное уменьшение оборотов двигателя (без изменения общего шага нв) — left-hand /counterсlockwise/ rotation of throttle control twist grip
    -, газа, правая частичное увеличение оборотов двигателя. — right-hand /clockwise/ rotation of throttle control twist grip
    - газа, частичная (осуществляемая с помощью ручки коррекции газа - на ручке "шаг-газ" вертолета) — throttle adjustment
    -, гиромагнитная (гмк, курсовой и гироинерциальной системы) — magnetic slaved mode (mag)
    - гироскопа (восстановление)gyro (erection) torquing
    - гироскопа, быстрая — fast erection of gyro depress and tlold the fast erect switch.
    - гироскопа включенная (или выключенная)gyro erection torque applied (or cut out)
    -, гироскопическая — gyro monitoring /correction/
    - горизонтальная (гироагрегатa курсовой системы)yaw erection torque (of сompass system directional gyro)
    - горизонтальная (азимутальная гироскопа)azimuth (erection) torque
    - гпк (надпись у переключателя)dg (directional gyro)
    в данном режиме курсовая система работает от гпк. — in this case the compass is servoed to directional gyro.
    - карты (автоматического планшета, индикатора навигационной обстановки) — map update /up-dating/ fix inputs are stored while the map is up-dated.
    - координат mс (места самолета)(aircraft) position update
    - координат места (mс) при полете над станцией ворposition update overhead a vor station
    -, курсовая (астрокорректора) — azimuth update
    - лзп (линии заданного пути) — desired track update /updating/
    -, магнитная (гироиндукционного компаса) — slaving, magnetic monitoring /correction/ (mag)
    в этом режиме мк обеспечивается от индукционного датчика (ид) чувствительного к магнитному полю земли. — when the compass mode is selected, magnetic monitoring is applied from the flux gate.

    compass operates slaved to the earth's magnetic field.
    - маршрута — track update /updating/
    - малого газа (регулиров. винт) — idle adjustment
    -, маятниковая (гировертикали) — pendulum erection
    - места самолета (mс)aircraft position update (pos ud)
    - местоположения (самолета)(aircraft) position update (pos ud)
    - местоположения ла (при помощи напр., системы дальней навигации) — position updating (with loran)
    - ошибок (погрешностей)error correction
    - параметров (инерциальной системы)data update
    - по крену и тангажу (гироскопа) — pitch and roll erection, pitch/bank erection
    -, позиционная (системы) — position updating update the system position.
    -, поперечная (гироскопа, авиагоризонта, аг) — roll erection torque
    - послеполетнаяpostflight update
    -, продольная (аг) — pitch erection torque
    -, ручная (инерциальной системы) — manual updating, manual update
    - системы (инерциальной)system update
    -, скоростная (инерциальной системы) — fast up-dating
    - текущих координат места (tkmc) самолета(present) position update (pos ud)
    - трассы полета(desired) track updating

    verify that desired track is updated to the new value.
    -, ускоренная (восстановление гироскопа) — fast erection
    - частоты (генератора) — frequency correction /compensation/
    -, широтная — latitude update /updating/ (lat ud)
    - эвмcomputer correction
    без магнитной к. (о гик) — unslaved
    при левой (правой) к. газа — with throttle control twist grip turned to the left (right)
    с астрономической к. — stellar monitored
    с магнитной к. (о гик, в режиме магнитной к.) — slaved, in magnetic(ally) slaved mode
    давать левую (правую) к. газа — turn /rotate/ the throttle control twist grip to the left (right)
    производить к. координат места ла — update position

    Русско-английский сборник авиационно-технических терминов > коррекция

  • 9 связанный с ним

    Pumps and allied equipment...

    The welding heads ( their) associated transformers...

    The basic mining process with the attendant problems of roof support and...

    The discharge pulses are applied when the over-voltage of polarization and its attendant increase in impedance reach a predetermined voltage level.

    Русско-английский научно-технический словарь переводчика > связанный с ним

  • 10 отнесённые заводские накладные расходы

    Универсальный русско-английский словарь > отнесённые заводские накладные расходы

  • 11 распределённые заводские накладные расходы

    Универсальный русско-английский словарь > распределённые заводские накладные расходы

  • 12 счет Списанные накладные расходы

    Специализированный русско-английский словарь бухгалтерских терминов > счет Списанные накладные расходы

  • 13 счет Списанные накладные расходы

    “Factory Overhead Applied”

    Banks. Exchanges. Accounting. (Russian-English) > счет Списанные накладные расходы

  • 14 Aspinall, Sir John Audley Frederick

    [br]
    b. 25 August 1851 Liverpool, England
    d. 19 January 1937 Woking, England
    [br]
    English mechanical engineer, pioneer of the automatic vacuum brake for railway trains and of railway electrification.
    [br]
    Aspinall's father was a QC, Recorder of Liverpool, and Aspinall himself became a pupil at Crewe Works of the London \& North Western Railway, eventually under F.W. Webb. In 1875 he was appointed Manager of the works at Inchicore, Great Southern \& Western Railway, Ireland. While he was there, some of the trains were equipped, on trial, with continuous brakes of the non-automatic vacuum type. Aspinall modified these to make them automatic, i.e. if the train divided, brakes throughout both parts would be applied automatically. Aspinall vacuum brakes were subsequently adopted by the important Great Northern, Lancashire \& Yorkshire, and London \& North Western Railways.
    In 1883, aged only 32, Aspinall was appointed Locomotive Superintendent of the Great Southern \& Western Railway, but in 1886 he moved in the same capacity to the Lancashire \& Yorkshire Railway, where his first task was to fit out the new works at Horwich. The first locomotive was completed there in 1889, to his design. In 1899 he introduced a 4–4–2, the largest express locomotive in Britain at the time, some of which were fitted with smokebox superheaters to Aspinall's design.
    Unusually for an engineer, in 1892 Aspinall was appointed General Manager of the Lancashire \& Yorkshire Railway. He electrified the Liverpool-Southport line in 1904 at 600 volts DC with a third rail; this was an early example of main-line electrification, for it extended beyond the Liverpool suburban area. He also experimented with 3,500 volt DC overhead electrification of the Bury-Holcombe Brook branch in 1913, but converted this to 1,200 volts DC third rail to conform with the Manchester-Bury line when this was electrified in 1915. In 1918 he was made a director of the Lancashire \& Yorkshire Railway.
    [br]
    Principal Honours and Distinctions
    Knighted 1917. President, Institution of Mechanical Engineers 1909. President, Institution of Civil Engineers 1918.
    Further Reading
    H.A.V.Bulleid, 1967, The Aspinall Era, Shepperton: Ian Allan (provides a good account of Aspinall and his life's work).
    C.Hamilton Ellis, 1958, Twenty Locomotive Men, Shepperton: Ian Allan, Ch. 19 (a good brief account).
    PJGR

    Biographical history of technology > Aspinall, Sir John Audley Frederick

  • 15 Gresley, Sir Herbert Nigel

    [br]
    b. 19 June 1876 Edinburgh, Scotland
    d. 5 April 1941 Hertford, England
    [br]
    English mechanical engineer, designer of the A4-class 4–6–2 locomotive holding the world speed record for steam traction.
    [br]
    Gresley was the son of the Rector of Netherseale, Derbyshire; he was educated at Marlborough and by the age of 13 was skilled at making sketches of locomotives. In 1893 he became a pupil of F.W. Webb at Crewe works, London \& North Western Railway, and in 1898 he moved to Horwich works, Lancashire \& Yorkshire Railway, to gain drawing-office experience under J.A.F.Aspinall, subsequently becoming Foreman of the locomotive running sheds at Blackpool. In 1900 he transferred to the carriage and wagon department, and in 1904 he had risen to become its Assistant Superintendent. In 1905 he moved to the Great Northern Railway, becoming Superintendent of its carriage and wagon department at Doncaster under H.A. Ivatt. In 1906 he designed and produced a bogie luggage van with steel underframe, teak body, elliptical roof, bowed ends and buckeye couplings: this became the prototype for East Coast main-line coaches built over the next thirty-five years. In 1911 Gresley succeeded Ivatt as Locomotive, Carriage \& Wagon Superintendent. His first locomotive was a mixed-traffic 2–6–0, his next a 2–8–0 for freight. From 1915 he worked on the design of a 4–6–2 locomotive for express passenger traffic: as with Ivatt's 4 4 2s, the trailing axle would allow the wide firebox needed for Yorkshire coal. He also devised a means by which two sets of valve gear could operate the valves on a three-cylinder locomotive and applied it for the first time on a 2–8–0 built in 1918. The system was complex, but a later simplified form was used on all subsequent Gresley three-cylinder locomotives, including his first 4–6–2 which appeared in 1922. In 1921, Gresley introduced the first British restaurant car with electric cooking facilities.
    With the grouping of 1923, the Great Northern Railway was absorbed into the London \& North Eastern Railway and Gresley was appointed Chief Mechanical Engineer. More 4–6– 2s were built, the first British class of such wheel arrangement. Modifications to their valve gear, along lines developed by G.J. Churchward, reduced their coal consumption sufficiently to enable them to run non-stop between London and Edinburgh. So that enginemen might change over en route, some of the locomotives were equipped with corridor tenders from 1928. The design was steadily improved in detail, and by comparison an experimental 4–6–4 with a watertube boiler that Gresley produced in 1929 showed no overall benefit. A successful high-powered 2–8–2 was built in 1934, following the introduction of third-class sleeping cars, to haul 500-ton passenger trains between Edinburgh and Aberdeen.
    In 1932 the need to meet increasing road competition had resulted in the end of a long-standing agreement between East Coast and West Coast railways, that train journeys between London and Edinburgh by either route should be scheduled to take 8 1/4 hours. Seeking to accelerate train services, Gresley studied high-speed, diesel-electric railcars in Germany and petrol-electric railcars in France. He considered them for the London \& North Eastern Railway, but a test run by a train hauled by one of his 4–6–2s in 1934, which reached 108 mph (174 km/h), suggested that a steam train could better the railcar proposals while its accommodation would be more comfortable. To celebrate the Silver Jubilee of King George V, a high-speed, streamlined train between London and Newcastle upon Tyne was proposed, the first such train in Britain. An improved 4–6–2, the A4 class, was designed with modifications to ensure free running and an ample reserve of power up hill. Its streamlined outline included a wedge-shaped front which reduced wind resistance and helped to lift the exhaust dear of the cab windows at speed. The first locomotive of the class, named Silver Link, ran at an average speed of 100 mph (161 km/h) for 43 miles (69 km), with a maximum speed of 112 1/2 mph (181 km/h), on a seven-coach test train on 27 September 1935: the locomotive went into service hauling the Silver Jubilee express single-handed (since others of the class had still to be completed) for the first three weeks, a round trip of 536 miles (863 km) daily, much of it at 90 mph (145 km/h), without any mechanical troubles at all. Coaches for the Silver Jubilee had teak-framed, steel-panelled bodies on all-steel, welded underframes; windows were double glazed; and there was a pressure ventilation/heating system. Comparable trains were introduced between London Kings Cross and Edinburgh in 1937 and to Leeds in 1938.
    Gresley did not hesitate to incorporate outstanding features from elsewhere into his locomotive designs and was well aware of the work of André Chapelon in France. Four A4s built in 1938 were equipped with Kylchap twin blast-pipes and double chimneys to improve performance still further. The first of these to be completed, no. 4468, Mallard, on 3 July 1938 ran a test train at over 120 mph (193 km/h) for 2 miles (3.2 km) and momentarily achieved 126 mph (203 km/h), the world speed record for steam traction. J.Duddington was the driver and T.Bray the fireman. The use of high-speed trains came to an end with the Second World War. The A4s were then demonstrated to be powerful as well as fast: one was noted hauling a 730-ton, 22-coach train at an average speed exceeding 75 mph (120 km/h) over 30 miles (48 km). The war also halted electrification of the Manchester-Sheffield line, on the 1,500 volt DC overhead system; however, anticipating eventual resumption, Gresley had a prototype main-line Bo-Bo electric locomotive built in 1941. Sadly, Gresley died from a heart attack while still in office.
    [br]
    Principal Honours and Distinctions
    Knighted 1936. President, Institution of Locomotive Engineers 1927 and 1934. President, Institution of Mechanical Engineers 1936.
    Further Reading
    F.A.S.Brown, 1961, Nigel Gresley, Locomotive Engineer, Ian Allan (full-length biography).
    John Bellwood and David Jenkinson, Gresley and Stanier. A Centenary Tribute (a good comparative account).
    PJGR

    Biographical history of technology > Gresley, Sir Herbert Nigel

  • 16 Murdock (Murdoch), William

    [br]
    b. 21 August 1754 Cumnock, Ayrshire, Scotland
    d. 15 November 1839 Handsworth, Birmingham, England
    [br]
    Scottish engineer and inventor, pioneer in coal-gas production.
    [br]
    He was the third child and the eldest of three boys born to John Murdoch and Anna Bruce. His father, a millwright and joiner, spelled his name Murdock on moving to England. He was educated for some years at Old Cumnock Parish School and in 1777, with his father, he built a "wooden horse", supposed to have been a form of cycle. In 1777 he set out for the Soho manufactory of Boulton \& Watt, where he quickly found employment, Boulton supposedly being impressed by the lad's hat. This was oval and made of wood, and young William had turned it himself on a lathe of his own manufacture. Murdock quickly became Boulton \& Watt's representative in Cornwall, where there was a flourishing demand for steam-engines. He lived at Redruth during this period.
    It is said that a number of the inventions generally ascribed to James Watt are in fact as much due to Murdock as to Watt. Examples are the piston and slide valve and the sun-and-planet gearing. A number of other inventions are attributed to Murdock alone: typical of these is the oscillating cylinder engine which obviated the need for an overhead beam.
    In about 1784 he planned a steam-driven road carriage of which he made a working model. He also planned a high-pressure non-condensing engine. The model carriage was demonstrated before Murdock's friends and travelled at a speed of 6–8 mph (10–13 km/h). Boulton and Watt were both antagonistic to their employees' developing independent inventions, and when in 1786 Murdock set out with his model for the Patent Office, having received no reply to a letter he had sent to Watt, Boulton intercepted him on the open road near Exeter and dissuaded him from going any further.
    In 1785 he married Mary Painter, daughter of a mine captain. She bore him four children, two of whom died in infancy, those surviving eventually joining their father at the Soho Works. Murdock was a great believer in pneumatic power: he had a pneumatic bell-push at Sycamore House, his home near Soho. The pattern-makers lathe at the Soho Works worked for thirty-five years from an air motor. He also conceived the idea of a vacuum piston engine to exhaust a pipe, later developed by the London Pneumatic Despatch Company's railway and the forerunner of the atmospheric railway.
    Another field in which Murdock was a pioneer was the gas industry. In 1791, in Redruth, he was experimenting with different feedstocks in his home-cum-office in Cross Street: of wood, peat and coal, he preferred the last. He designed and built in the backyard of his house a prototype generator, washer, storage and distribution plant, and publicized the efficiency of coal gas as an illuminant by using it to light his own home. In 1794 or 1795 he informed Boulton and Watt of his experimental work and of its success, suggesting that a patent should be applied for. James Watt Junior was now in the firm and was against patenting the idea since they had had so much trouble with previous patents and had been involved in so much litigation. He refused Murdock's request and for a short time Murdock left the firm to go home to his father's mill. Boulton \& Watt soon recognized the loss of a valuable servant and, in a short time, he was again employed at Soho, now as Engineer and Superintendent at the increased salary of £300 per year plus a 1 per cent commission. From this income, he left £14,000 when he died in 1839.
    In 1798 the workshops of Boulton and Watt were permanently lit by gas, starting with the foundry building. The 180 ft (55 m) façade of the Soho works was illuminated by gas for the Peace of Paris in June 1814. By 1804, Murdock had brought his apparatus to a point where Boulton \& Watt were able to canvas for orders. Murdock continued with the company after the death of James Watt in 1819, but retired in 1830 and continued to live at Sycamore House, Handsworth, near Birmingham.
    [br]
    Principal Honours and Distinctions
    Royal Society Rumford Gold Medal 1808.
    Further Reading
    S.Smiles, 1861, Lives of the Engineers, Vol. IV: Boulton and Watt, London: John Murray.
    H.W.Dickinson and R.Jenkins, 1927, James Watt and the Steam Engine, Oxford: Clarendon Press.
    J.A.McCash, 1966, "William Murdoch. Faithful servant" in E.G.Semler (ed.), The Great Masters. Engineering Heritage, Vol. II, London: Institution of Mechanical Engineers/Heinemann.
    IMcN

    Biographical history of technology > Murdock (Murdoch), William

См. также в других словарях:

  • Applied Overhead — A type of overhead that is recorded under the cost accounting method. Applied overhead is a fixed charged to a specific production job or department within a company. Applied overhead stands in contrast to general overhead, such as utilities or… …   Investment dictionary

  • applied overhead — See: absorbed overhead …   Accounting dictionary

  • Распределенные накладные расходы (ABSORBED OVERHEAD, APPLIED OVERHEAD)  — Та часть косвенных производственных затрат, которая распределяется на стоимость конкретного вида продукции. Распределение обычно выполняется на конкретные единицы произведенной продукции с применением соответствующей ставки накладных расходов …   Словарь терминов по управленческому учету

  • Overhead Rate — In managerial accounting, a cost added on to the direct costs of production in order to more accurately assess the profitability of each product. Overhead costs are all costs that are not directly related to the production of the good to be sold …   Investment dictionary

  • Overhead power line — This article is about power lines for general transmission of electrical power. For overhead lines used to power road and rail vehicles, see Overhead lines. Transmission lines in Lund, Sweden …   Wikipedia

  • Overhead valve — OHV redirects here. OHV may also refer to Off highway vehicle. Components of a pushrod valve actuation system …   Wikipedia

  • absorbed overhead — applied overhead; = recovered overhead The amount of the overhead of an organization charged to, or borne by, the production of that organization for the accounting period under consideration when the technique of absorption costing is used. The… …   Accounting dictionary

  • Applied Cost — A term used in cost accounting to denote the cost assigned to something, which may be different from the actual cost. Cost accounting, which compares costs of production to output produced, is often part of a company s decision making for many… …   Investment dictionary

  • Pre-determined overhead rate — A pre determined overhead rate is the rate used to apply manufacturing overhead to work in process inventory. It is calculated as estimated manufacturing overhead cost divided by estimated amount of cost driver or activity base. Common activity… …   Wikipedia

  • Underapplied Overhead — An accounting record in cost accounting where the overhead costs assigned for a work in progress product does not reach the amount of the actual overhead costs. Underapplied overhead is reported as a prepaid expense on the company s balance sheet …   Investment dictionary

  • Business overhead expense disability insurance — Business overhead expense (BOE) disability insurance pays the insured’s business overhead expenses if he or she becomes disabled. A BOE policy pays a monthly benefit based on actual expenses, not anticipated profits. It is designed for businesses …   Wikipedia

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