factory overheads

См. также в других словарях:

• factory costs — factory expenses The expenditure incurred by the manufacturing section of an organization. Factory costs include direct materials, direct labour, direct expenses, and manufacturing overheads but not mark up or profit …   Accounting dictionary

• factory costs — factory expenses The expenditure incurred by the manufacturing section of an organization. Factory costs include direct materials, direct labour, direct costs, and manufacturing overheads but not mark up or profit …   Big dictionary of business and management

• fixed production overhead — The elements of an organization s factory overheads that, in total, remain unchanged irrespective of changes in the level of production or sales. Examples include factory rent, depreciation of machinery using the straight line method, and the… …   Accounting dictionary

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