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1 fixed overhead absorption rate
Accounting: FOARУниверсальный русско-английский словарь > fixed overhead absorption rate
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2 нормативная ставка постоянных накладных расходов
см. OAR (overhead absorption rate)
Специализированный русско-английский словарь бухгалтерских терминов > нормативная ставка постоянных накладных расходов
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3 нормативная ставка постоянных накладных расходов
Accounting: fixed overhead absorption rate (см. OAR (overhead absorption rate))Универсальный русско-английский словарь > нормативная ставка постоянных накладных расходов
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4 normal capacity
Fina measure of the longrun average level of capacity that may be expected. This is often used in setting the budgeted fixed overhead absorption rate which gives it stability over time, although budgeted fixed overhead volume variances are generally produced as a consequence. -
5 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.
См. также в других словарях:
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 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 efficiency variance — In a system of standard costing, the difference arising between the actual labour hours worked and the standard time allowed for the quantity actually produced, valued at the standard fixed overhead absorption rate per hour. See: overhead… … Accounting dictionary
fixed overhead capacity variance — capacity usage variance; = idle capacity variance In a system of standard costing, the difference arising between the actual hours worked and the budgeted capacity available, valued at the standard fixed overhead absorption rate per hour. It can… … Accounting dictionary
absorption rate — ➔ rate1 * * * absorption rate UK US noun [C] ► (also overhead absorption rate, also recovery rate) ACCOUNTING the percentage of fixed costs (= costs that are the same each month) that a company pays for with the profits from particular products… … Financial and business terms
standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product … Accounting dictionary
standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product … Big dictionary of business and management
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
standard overhead cost — A standard cost for the fixed and/or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… … Accounting dictionary
standard overhead cost — A standard cost for the fixed and or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… … Big dictionary of business and management
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