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1 direct overhead
эк. прямые накладные расходы*, общепроизводственные расходы* (часть накладных расходов, которая не может быть напрямую отнесена к конкретной продукции, но непосредственно связана с осуществлением производства и включается в общие расходы на производство; включают расходы на электроэнергию для производственных помещения, плату за аренду производственных помещений и т. п.)Syn:See:
* * *
прямые издержки, относимые к издержкам производства: арендная плата, страхование, расходы на электроэнергию; в конечном итоге относятся на себестоимость продукции; см. cost of goods sold.* * *. Costs directly associated with the manufacture of goods. That could include factory lighting, rent, insurance. Indirect overhead could include office expenses, R&D, lighting, etc. . Small Business Taxes & Management 2 . -
2 direct overhead
1) Бухгалтерия: прямые накладные расходы (Накладные расходы непосредственно связанные с производством товаров и услуг(аренда помещения, освещение, ГСМ и т.д.))2) Деловая лексика: прямые расходы -
3 direct cost of sales
учет прямая стоимость реализованной продукции* (стоимость реализованной продукции, рассчитанная с учетом только прямых затрат труда и материалов, т. е. без учета накладных расходов)See: -
4 direct variable overhead
Экономика: прямые переменные накладные расходыУниверсальный англо-русский словарь > direct variable overhead
См. также в других словарях:
direct overhead — A fraction of overhead costs devoted to the manufacturing sector of a firm to cover expenses such as rent and utilities. Bloomberg Financial Dictionary * * * direct overhead direct overhead ➔ overhead * * * direct overhead UK US noun [C]… … Financial and business terms
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direct cost — noun also direct charge : a cost that may be computed and identified directly with a product, function, or activity and that usually involves expenditures for raw materials and direct labor and sometimes specific and identifiable items of… … Useful english dictionary
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