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1 производственные накладные расходы
производственные накладные расходы
Часть себестоимости продукции, в которую не входят прямые материальные затраты и прямые трудозатраты. В ее состав могут входить административные расходы, затраты на электроэнергию и содержание зданий.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > производственные накладные расходы
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2 Fabrikationsabfall
Fabrikationsabfall
waste;
• Fabrikationsablauf manufacturing process, schedule;
• Fabrikationsabteilung manufacturing division, production department;
• Fabrikationsanlagen producing (production, plant) facilities, productive equipment;
• Fabrikationsauftrag factory (production, manufacturing, special, job) order;
• Fabrikationsauftragsnummer job-order number;
• Fabrikationsausstoß factory output;
• Fabrikationsausstoß erhöhen to step up production;
• Fabrikationsbetrieb manufacturing enterprise (establishment, plant, operation, company, Br., corporation, US);
• Fabrikationsbetrieb einrichten to set up a manufactory;
• Fabrikationsbetrieb umstellen to adapt a factory to the production [of other products];
• Fabrikationsdauer production period;
• Fabrikationseinrichtungen productive equipment, producing facilities;
• Fabrikationserfahrung productive experience;
• Fabrikationsfehler manufacturing defect, flaw;
• Fabrikationsfehler beseitigen to supply (remedy) a defect in a manufacture;
• Fabrikationsfehler haben to be faulty in its manufacture;
• Fabrikationsgang course of manufacture, (Verarbeitung) processing, manufacturing process;
• Fabrikationsgeheimnis secrecy of manufacture, trade (manufacturing) secret;
• Fabrikationsgemeinkosten factory overheads;
• Fabrikationsgemeinkostensatz factory overhead rate;
• Fabrikationsgenehmigung production permit;
• Fabrikationsgesellschaft manufacturing establishment (company enterprise);
• Fabrikationsgewerbe manufacturing trade;
• Fabrikationsgewinn manufacturing (trade, factory) profit;
• Fabrikationshalle factory building;
• Fabrikationsjahr year of manufacture;
• Fabrikationskapazität manufacturing (production) capacity;
• Fabrikationskenntnisse manufacturing knowledge, know-how;
• Fabrikationskonto production (factory, manufacturing, process) account;
• Fabrikationskontrolle production control;
• Fabrikationskosten cost of production (manufacture, manufacturing, goods manufactured), manufacturing (processing) cost, factory expenses (overheads);
• Fabrikationskostenaufstellung manufacturing cost sheet;
• Fabrikationskostenkonto factory overhead account;
• Fabrikationsleiter production manager;
• Fabrikationslizenz production (manufacturing) permit;
• Fabrikationslöhne direct labo(u)r cost;
• Fabrikationsmaterialien production materials;
• Fabrikationsmethode manufacturing process, method of operation;
• Kosten sparende Fabrikationsmethoden cost-saving production methods;
• Fabrikationsmonopol production (manufacturing) monopoly;
• Fabrikationsmuster factory design;
• Fabrikationsname style name;
• Fabrikationsnummer manufacturer’s (serial) number;
• Fabrikationsort place of manufacture, manufacturing place;
• Fabrikationspartie job lot;
• Fabrikationsplan production plan;
• Fabrikationspreis production cost (price), manufacturing, (manufacturer’s cost) price, (Selbstkosten) prime cost, cost price;
• Fabrikationsprogramm production plan (range), working scheme, manufacturing schedule (program(me));
• sein Fabrikationsprogramm abrunden to round off one’s production;
• Fabrikationsprozess manufacturing process;
• Fabrikationsrechte manufacturing (shop) rights. -
3 Fertigungsgemeinkosten
Fertigungsgemeinkosten pl 1. RW factory overheads, manufacturing overheads; 2. WIWI (AE) indirect labor costs, (BE) indirect labour costs* * *pl 1. < Rechnung> factory overheads, manufacturing overheads; 2. <Vw> indirect labor costs (AE), indirect labour costs (BE)* * *Fertigungsgemeinkosten
supplementary (burden) cost[s], [factory] overhead[s] cost (expenses), direct (manufacturing) overheads, manufacturing burden;
• Fertigungsgemeinkostenkonto factory overhead account;
• Fertigungsgemeinkostenmehranfall underabsorbed indirect cost;
• Fertigungsgemeinkostennebenbuch indirect cost ledger;
• Fertigungsgemeinkostensatz factory overhead rate;
• Fertigungsgemeinkostenüberdeckung overapplied manufacturing overhead. -
4 Produktionsausweitung
Produktionsausweitung f V&M line expansion* * *f <V&M> line expansion* * *Produktionsausweitung
expansion of production;
• im Inland vorgenommene Produktionsausweitung home-based productive expansion;
• Produktionsausweitung eines Unternehmens company diversifications;
• Produktionsbarometer commerce’s (composite) index of indicators;
• Produktionsbasis manufacturing basis;
• Produktionsbedingungen manufacturing conditions;
• Produktionsbeginn start-up of production;
• Produktionsbeginn sofort aufnehmen to rush into production;
• Produktionsbegrenzung restriction of output;
• Produktionsbelebung stimulation of production;
• Produktionsbeobachtung production monitoring;
• Produktionsberatung production meeting;
• Produktionsbereich production diversions;
• Produktions- und Dienstleistungsbereich products and services domain;
• Produktionsbericht production report;
• Produktionsbeschränkung restriction (curtailment) of (limitation upon) production, output restriction;
• Produktionsbetrieb productive enterprise (establishment), manufacturing plant;
• billiger Produktionsbetrieb lower-cost manufacturer;
• Produktionsbilanz production (manufacturing) statement;
• Produktionsbild production picture;
• Produktionsbreite product diversification;
• zu einer wohl gepolsterten Produktionsbreite Zuflucht nehmen to fall back on a broad cushion of diversification;
• Produktionsdauer production period;
• Produktionsdifferenzierung diversification of products;
• Produktionsdispositionen production plan, [production] budget;
• Produktionsdrosselung reduction (dampening) of output, cut in production, cutback (curtailment) of production, production cut[back];
• Produktionsdrosselung vornehmen to cut (slash) production;
• Produktionsdurchlauf production timetable;
• Produktionsdurchschnitt production average;
• Produktionseinheit producing (production) unit, unit of output (production);
• gleichartige Produktionseinheiten equivalent units;
• Produktionseinrichtungen productive (production) facilities (equipment);
• Produktionseinschränkung restriction (slashing) of (contraction in) production (output), production cut[back], (Volkswirtschaft) disinvestment (US), diminution of capital goods;
• künstliche Produktionseinschränkung ca’canny;
• Produktionseinstellung phase-out, closing down, shake-out, termination of production;
• neue Produktionseinstellung vornehmen to reschedule production;
• Produktionselastizität elasticity of production;
• Produktionsengpass bottleneck in production, production bottleneck;
• Produktionsentscheidung production decision;
• Produktionsentscheidung treffen to finalize;
• Produktionsentwicklung der Industrie development of industrial output;
• industrielle Produktionserfahrungen industrial (manufacturing) know-how;
• statistische Produktionserfassung census of production;
• Produktionsergebnis output, production;
• erste Produktionsergebnisse initial production;
• Produktionserhöhung increase in production (output);
• beschleunigte Produktionserhöhung speed-up of production;
• Produktionserlaubnis production permit;
• Produktionserlös factory proceeds;
• Produktionsetat [production] budget;
• Produktionsfächer range of production;
• Produktionsfachmann mechanical production man;
• Produktionsfähigkeit productive (producing, service) capacity, productive efficiency, capacity to produce;
• Produktionsfaktoren factors (agents) of production, productive factors, production agents;
• jederzeit auswechselbare Produktionsfaktoren non-specific factors of productions;
• nicht auswechselbare (substituierbare) Produktionsfaktoren specific factors of production;
• Produktionsfehler manufacturing defect;
• Produktionsfinanzierung production financing;
• Produktionsfläche factory space;
• Produktionsflexibilität flexibility in production;
• Produktionsförderung promotion of production;
• Produktionsfreigabe engineering release;
• Produktionsfunktion production function;
• Produktionsgang production process, flow of production;
• normaler Produktionsgang regular course of manufacture;
• Produktionsgebiet production (producing) area, area of production, (Herstellungszweig) product (production) line;
• verändertes Produktionsgebiet diversification area;
• unrentable Produktionsgebiete aufgeben to eliminate unprofitable operations;
• breites Produktionsgefüge diversified structure;
• Produktionsgeheimnis manufacturing secret;
• Produktionsgemeinkosten indirect (overhead) cost, factory overheads (burden);
• Produktionsgemeinschaft collective;
• Produktionsgenossenschaft productive (production) cooperation, cooperative association for production, producers’ cooperative (society, Br.), productive cooperative society;
• landwirtschaftliche Produktionsgenossenschaft collective farm, cooperative farming;
• Produktionsgesellschaft manufacturing company (corporation, US);
• ziemlich einseitige Produktionsgesellschaft little-diversified company (corporation);
• Produktionsgewinn manufacturing profit;
• Produktionsglättung production smoothing;
• Produktionsgliederung distribution of production;
• Produktionsgröße level of production;
• Produktionsgrundlagen productive apparatus (US);
• Produktionsgutachten production expertise;
• Produktionsgüte quality of production. -
5 стоимость по накладной
фактурная стоимость; стоимость по накладной — invoice cost
Русско-английский большой базовый словарь > стоимость по накладной
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6 opšti troškovi
• factory overhead; non-manufacturing overhead; overhead charges; overhead cost; overhead costs -
7 затраты на обработку
1) Computers: processing costs2) Economy: conversion costs (Conversion costs consist of direct labor and manufacturing overhead costs, but do not include direct materials), cost of conversion3) Accounting: processing expenses (напр. бухгалтерских документов)Универсальный русско-английский словарь > затраты на обработку
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8 costo
"cost;Aufwand;custo"* * *m costcosto della vita cost of livingcosti pl di produzione production costsa costo di perdere even if it means losingad ogni costo at all costs* * *costo s.m. cost; ( prezzo) price; ( spesa) expense: il costo del pane, dei libri, the cost of bread, of books; non parte perché non può affrontare il costo del viaggio, he's not leaving because he can't afford the cost of the trip; il costo della vita sale, the cost of living is rising // (comm., econ.): sotto costo, below cost; comprare, vendere sotto costo, to buy, to sell below cost; a basso costo, at low cost; a prezzo di costo, at cost price; costo addizionale, extra cost (o on cost); costo base, basic cost; costo complessivo, all-in (o total) cost; costo corrente, effettivo, actual cost; costo fisso, fixed charge; costo industriale, production cost; costo marginale, marginal (o incremental) cost; costo netto, net cost (o factor cost); costo operativo, operational cost; costo originario, original cost; costo preventivo, budgeted cost; costo primo ( delle materie prime e della manodopera), flat cost (o prime cost o first cost); costo reale, real (o historical) cost; costo sociale, social cost; costo unitario, unit cost; costo variabile, variable cost; costo vivo, outlay (o out-of-pocket) cost; costo del denaro, cost of money; costo del lavoro, della manodopera, labour cost (o cost of labour); costo d'affitto, rental cost; costo del trasporto, haulage, cost of transport, freight, freightage; costo di avviamento, setting up (o starting-load) cost; costo di distribuzione, distribution cost; costo di fabbricazione, manufacturing cost; costo di mercato, cost of market (o market cost); costo di noleggio (di nave ecc.), freight; costo di produzione, cost of production (o production cost), prime cost (o first cost o factory cost); costo di rinnovo, renewal; costo di riproduzione, reproduction cost; costo di trasporti via acqua, waterage; costo e nolo, cost and freight (abbr. c.a.f.); costo assicurazione e nolo, cost insurance, freight (abbr. c.i.f.); costo assicurazione, nolo e cambio, cost insurance; freight and exchange (abbr. c.i.f.e.) // costi crescenti, mounting (o increasing) costs; costi d'amministrazione, administrative costs; costi salariali, wage costs; costi di esercizio, running cost (s), operating charges, operating expenses; costi di pubblicità, advertising costs; costi generali, overhead costs (o overheads); costi previsti, estimated costs; riduzione dei costi, cost reduction; determinazione dei costi, costing.◆ FRASEOLOGIA: a nessun costo, on no account (o in no case); a nessun costo era disposto a rivederla, he did not on any account want to see her again // ad ogni costo, at all costs (o at any rate): l'ha voluto sapere a ogni costo nonostante fosse un segreto, he wanted at all costs to find out, even though it was a secret // a costo di, at the cost of (o even if): voglio passare quell'esame a costo di studiare tutta la notte, I want to pass the exam even if I have to study all night; a costo di perdere tutto, even if I should lose everything // ha pagato un alto costo per raggiungere il suo scopo, he paid a high price to achieve his end.* * *['kɔsto]1. sm(anche), fig costa ogni o qualunque costo; a tutti i costi — at all costs
l'ha voluto portare a tutti i costi — he was determined to bring it, no matter what
non vuol cedere a nessun costo — there's no way he'll give in, he won't give in no matter what
2.* * *['kɔsto]sostantivo maschile1) (prezzo) cost, price; (per un servizio) fee, charge; (spesa) cost, expensea prezzo di costo — [ vendere] at cost (price)
a basso costo — [vendere, comprare] on the cheap; [film, produzione] low-budget, low-cost
sotto costo — [vendere, comprare] below cost, under price
2) a costo ditroverò la chiave, a costo di dover mettere sottosopra tutta la casa! — I'll find the key, I don't care if o even if I have to pull the house apart!
•••a qualunque o ogni costo, a tutti i -i at all costs, at any cost o price; a nessun costo — on no account, by no means
* * *costo/'kɔsto/sostantivo m.1 (prezzo) cost, price; (per un servizio) fee, charge; (spesa) cost, expense; a prezzo di costo [ vendere] at cost (price); a basso costo [vendere, comprare] on the cheap; [film, produzione] low-budget, low-cost; sotto costo [vendere, comprare] below cost, under price2 a costo di a costo della propria vita at the cost of one's (own) life; troverò la chiave, a costo di dover mettere sottosopra tutta la casa! I'll find the key, I don't care if o even if I have to pull the house apart!a qualunque o ogni costo, a tutti i -i at all costs, at any cost o price; a nessun costo on no account, by no means\costo del denaro cost of money; costo del lavoro labour costs; costo di produzione production cost; costo della vita cost of living. -
9 общезаводские накладные расходы
1) Economy: factory overhauling, factory overheads, manufacturing costs, manufacturing expenses, total manufacturing cost2) Metallurgy: factory overhead3) Mechanics: manufacturing costУниверсальный русско-английский словарь > общезаводские накладные расходы
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10 заводская себестоимость
1) Economy: manufacturing costs, production costs2) Automobile industry: factory price, primary cost3) Business: factory cost, manufacturing cost, overhead price, production costУниверсальный русско-английский словарь > заводская себестоимость
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11 Betriebsabrechnungsbogen
Betriebsabrechnungsbogen m (BAB) BIL, RW expense [cost] distribution sheet, assignment sheet for non-manufacturing cost, overhead allocation sheet, cost apportionment sheet, overhead distribution sheet (verteilt die primären Gemeinkosten nach dem Verursachungsprinzip auf die Kostenstellen; wird nur noch für Lehrzwecke verwendet, for teaching purposes only)* * *Betriebsabrechnungsbogen
master summary (expense distribution, operation) sheetBusiness german-english dictionary > Betriebsabrechnungsbogen
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12 BAB
BAB (Abk. für Betriebsabrechnungsbogen) BIL, RW expense distribution sheet, cost distribution sheet, assignment sheet for non-manufacturing cost, overhead allocation sheet, cost apportionment sheet, overhead distribution sheet (verteilt die primären Gemeinkosten nach dem Verursachungsprinzip auf die Kostenstellen; wird nur noch für Lehrzwecke verwendet, for teaching purposes only) -
13 spesa
f expensefare la spesa do the shoppingfare spese go shoppingspese pl di produzione production costsspese pl di pubblicità advertising costsa proprie spese at one's own expense* * *spesa s.f.1 expense, expenditure; spending; ( costo) cost, outlay; charge, fee: spese di manutenzione, maintenance charges (o upkeep expenses); spese di riparazione, cost of repairs; spese di viaggio, travelling expenses; spese domestiche, household expenses; spese minute, petty expenses; spese vive, out-of-pocket expenses; spese scolastiche, school fees; ci fu una spesa di 25.000 euro per le nuove attrezzature, there was an expenditure (o outlay) of 25,000 euros on (o for) new fittings; sta facendo grandi spese, he is spending a lot of money; far fronte a una spesa, to meet an expense; sostenere le spese di qlco., to bear the cost of (o to pay for) sthg.; far sostenere spese a qlcu., to put s.o. to expense; coprire le spese, to cover the cost; ridurre le spese, to cut down one's expenses // a proprie spese, at one's own expense, (fig.) to one's cost; imparare a proprie spese, to learn at one's cost; a spese altrui, (anche fig.) at other people's expense; non badare a spese, to spare no expense: non bada a spese, he spares no expense (o money is no object for him) // fare le spese di qlco., (fig.) to pay for sthg. // essere di poca spesa, (fig.) to be undemanding // stare sulla spesa, to support (o to keep) oneself // (amm.): spese di bollo, stamp dues; spese di registro, registration dues; spese fisse, standing expenses; spese generali, overheads (o overhead expenses); spese ordinarie, ordinary charges (o recurring expenses); spese straordinarie, supplementari, addizionali, extra (o additional) expenses (o costs o charges); spese varie, sundry expenses (o charges); spese amministrative, administrative expenses; a spese pubbliche, at public expense // (econ.): spese correnti, current (o running) expenses; spese di fabbricazione, manufacturing costs; spese di produzione, production expenses (o expenses of production); spese di gestione, di esercizio, operating (o running) costs; spese di manodopera, labour costs; spese fisse, fixed charges; spesa in conto capitale, capital expenditure (o spending); spesa per consumi, consumer expenditure; spesa per investimenti, investment outlays; spese previste dal budget, budgetary expenditure; incorrere in grandi spese, to incur great expenses; spesa nazionale lorda, gross national expenditure; spesa di avviamento, start-up costs (o organization expenses); spesa pubblica, public (o government) expenditure; spesa pubblica in disavanzo, deficit spending // (comm.): spese assegnate, charges forward; spese di trasporto, freightage (o carriage o transport charges); spesa di trasferta, travelling expenses; spese d'incasso, collection expenses; spese promozionali, promotion expenses; comprese le spese, charges included (o inclusive of charges); escluse le spese, charges excluded (o exclusive of charges) // (fin.): spese di emissione, issue (o floatation) costs; spese iniziali a carico di sottoscrittori di fondi, front and fees // (dir.): con spese, with charges; senza spese, without charges // (mar.): spese di sbarco, landing charges; spese di stivaggio, stowage; spese portuali, port charges2 ( acquisto) buy; purchase: questo mobile è stato una bella spesa, this piece of furniture was a good buy3 ( compera) shopping: la lista della spesa, the shopping list; la borsa della spesa, shopping bag; fare la spesa, to do the shopping; faccio la spesa nei negozi vicino a casa, I do the shopping in the shops near home; andare a fare spese, to go shopping.* * *['spesa]1. sfcon la modica spesa di 1000 euro — for the modest sum o outlay of 1,000 euros
ridurre le spese — (gen) to cut down (on spending), Comm to reduce expenditure
a mie spese fig — at my expense
2) (acquisto) buy, purchase, (fam : compere) shopping no pl2.* * *['spesa]sostantivo femminile1) (costo) expenditure, expense, cost, spending U-e per l'elettricità, il telefono — electricity, telephone charges
- e per l'istruzione, la difesa — expenditure o spending on education, defence
-e di trasporto, di manodopera — transport, labour costs
dividere, tagliare le -e — to share the costs, to cut costs
2) (compere) shopping Ulista, borsa della spesa — shopping list, bag
fare la spesa — to do the o some shopping
andare a fare la spesa — to go shopping o to the shops
3) (acquisto)4) a spese dia -e dello stato o della comunità at public expense; la trasferta è a -e della società business travel is chargeable to the company; vivere a -e di qcn. — to live off sb
•spesa pubblica — public expenditure o spending, government spending
- e correnti — current expenditure, running expenses
- e doganali — customs expenses o charges
spesa processuali — dir. (legal) costs
- e di spedizione — forwarding o shipping charges, postage
••imparare qcs. a proprie -e — to learn sth. the hard way o at one's own expense o at one's cost
* * *spesa/'spesa/sostantivo f.1 (costo) expenditure, expense, cost, spending U; -e per l'elettricità, il telefono electricity, telephone charges; - e per l'istruzione, la difesa expenditure o spending on education, defence; -e di trasporto, di manodopera transport, labour costs; dividere, tagliare le -e to share the costs, to cut costs; sostenere forti -e to incur heavy costs; non badare a -e to spare no expense2 (compere) shopping U; lista, borsa della spesa shopping list, bag; fare la spesa to do the o some shopping; andare a fare la spesa to go shopping o to the shops3 (acquisto) questa gonna è stata una buona spesa this skirt was a good buy4 a spese di a -e dello stato o della comunità at public expense; la trasferta è a -e della società business travel is chargeable to the company; vivere a -e di qcn. to live off sb.imparare qcs. a proprie -e to learn sth. the hard way o at one's own expense o at one's cost\spesa pubblica public expenditure o spending, government spending; - e bancarie bank charges; - e correnti current expenditure, running expenses; - e doganali customs expenses o charges; - e fisse standing charge; spesa processuali dir. (legal) costs; - e sociali welfare spending; - e di spedizione forwarding o shipping charges, postage; - e straordinarie nonrecurring expenses. -
14 kostnader
pl. [ leve-] cost of living, living costs/expenses pl. [ driftskostnader] operating/running costs, operating expenses pl. [ faktorkostnader] factor costs subst. [ grensekostnader] marginal costs (betalte kostnader) sunk cost (finansielle kostnader) capital costs, financial costs (direkte kostnader) direct costs, prime costs (direkte henførbare kostnader) traceable costs [driftsuavhengige faste /stillstands-] fixed (factory) overhead(s) (ekstraordinære kostnader) extraordinary expenses (faste kostnader) fixed costs (faste kostnader) fixed costs, period costs [ finans-] financial expenses/costs [ finansierings-] financing costs. costs of finance [ forsendelses-] shipping charges/costs (halvfaste/sammensatte kostnader) semi-variable/mixed costs (indirekte kostnader) indirect costs, overhead(s) (komparative kostnader) comparative costs [ låne-] borrowing costs [ mengde-] variable costs [ overgangs-] transitional costs (påvirkelige kostnader) controllable costs [ standard-] standard costs [ tilvirknings-] production costs, manufacturing costs [ forskudds-] prepaid expenses -
15 калькуляция полной себестоимости
при которой все виды производственных затрат (manufacturing costs), включая и постоянные (fixed factory overhead), и переменные (variable factory overhead) общезаводские накладные расходы, относятся на себестоимость произведенной продукции (cost of goods manufactured). Это общепринятый в Великобритании и США метод калькуляции для целей составления внешней отчетности (external reporting) и налогообложения в отличие от калькуляции по переменным затратам (variable costing)
Специализированный русско-английский словарь бухгалтерских терминов > калькуляция полной себестоимости
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16 себестоимость продукции
(купленной или произведенной) - складывается из производственных затрат (manufacturing costs), состоящих из трех элементов: основных материалов (direct materials), прямых затрат на оплату труда (direct labor costs) и общезаводских накладных расходов (factory overhead costs). Также (inventoriable costs) - инвентаризуемые расходы. Себестоимость продукции становится скорее расходами (expenses), нежели активами (assets), поскольку впоследствии она формирует себестоимость реализованной продукции (cost of goods sold)
Специализированный русско-английский словарь бухгалтерских терминов > себестоимость продукции
См. также в других словарях:
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manufacturing account — manufacturing statement An accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, prime cost of production, manufacturing overhead, total… … Accounting dictionary
manufacturing account — manufacturing statement An accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, direct cost of sales, manufacturing overhead, total… … Big dictionary of business and management
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
manufacturing costs — manufacturing expenses Items of expenditure incurred to carry out the manufacturing process in an organization. They include direct materials, direct labour, direct expenses (such as subcontract costs), and manufacturing overhead. See: cost of… … Accounting dictionary
manufacturing costs — manufacturing expenses Items of expenditure incurred to carry out the manufacturing process in an organization. They include direct materials, direct labour, direct expenses (such as subcontract costs), and manufacturing overhead See cost of… … Big dictionary of business and management
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
