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cost overhead

См. также в других словарях:

  • overhead cost — ➔ cost1 * * * overhead cost UK US noun [C] ► ACCOUNTING INDIRECT COST(Cf. ↑indirect cost) …   Financial and business terms

  • cost incurred — index expenditure, expense (cost), overhead Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • Overhead projector — in operation during a classroom lesson An overhead projector is a variant of slide projector that is used to display images to an audience. Contents 1 Mechanism …   Wikipedia

  • overhead — over·head / ō vər ˌhed/ n: business expenses (as rent or insurance) not chargeable to a particular part of the work or product Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. overhead …   Law dictionary

  • cost — n 1: the amount or equivalent paid or charged for something 2 pl: expenses incurred in litigation; esp: those given by the law or the court to the prevailing party against the losing party Merriam Webster’s Dictionary of Law. Merriam Webster.… …   Law dictionary

  • overhead expense — ➔ expense * * * overhead expense UK US noun [C] ► ACCOUNTING INDIRECT COST(Cf. ↑indirect cost) …   Financial and business terms

  • overhead analysis sheet — overhead distribution summary A form on which the manufacturing overhead is charged to the cost centres of an organization by using appropriate allocation or apportionment techniques for each item of overhead cost …   Accounting dictionary

  • overhead efficiency variance — overhead productivity variance; = productivity variance In a standard costing system, that part of the overhead total variance that arises from the more or less efficient use of the time available to carry out the actual production. It compares… …   Accounting dictionary

  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

  • overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period …   Accounting dictionary

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

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