fixed overheads

См. также в других словарях:

• fixed overhead volume variance — overhead volume variance; = volume variance In a standard costing system, the difference arising between the actual production in units and the budgeted production, valued at the standard fixed overhead absorption rate per unit. It measures the… …   Accounting dictionary

• fixed overhead absorption rate — The budgeted fixed overheads divided by the budgeted standard hours, budgeted production in units, or other budgeted production measure. See: absorption rate …   Accounting dictionary

• fixed charges — plural noun Overheads such as interest payments, allowance for depreciation, and fixed costs, which do not vary with the volume of business done • • • Main Entry: ↑fix …   Useful english dictionary

• fixed costs — noun a periodic charge that does not vary with business volume (as insurance or rent or mortgage payments etc.) • Syn: ↑fixed charge, ↑fixed cost • Hypernyms: ↑charge • Hyponyms: ↑cover charge, ↑cover, ↑ …   Useful english dictionary

• fixed costs — noun a cost of business which does not vary with output or sales; overheads. See Also: variable costs …   Wiktionary

• 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

• fixed production overhead — The elements of an organization s manufacturing 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… …   Big dictionary of business and management

• overheads — plural noun Syn: running costs, operating costs, fixed costs, expenses …   Synonyms and antonyms dictionary

• overheads — n running costs, outgoings, operating costs, regular costs, fixed costs, expenses, expenditure, burden, oncost(s) FORMAL disbursement ≠ income, profit …   Useful english dictionary

• contribution — 1) The amount that, under marginal costing principles, a given transaction produces to cover fixed overheads and to provide profit. The unit contribution is normally taken to be the selling price of a given unit of merchandise, less the variable… …   Big dictionary of business and management

• Irrelevant Cost — A managerial accounting term that represents a cost, either positive or negative, that does not relate to a situation requiring management s decision. As with relevant costs, irrelevant costs may be irrelevant for some situations but relevant for …   Investment dictionary