manufacturing overhead

manufacturing overhead — factory overhead; production overhead The costs of production that cannot be traced directly to the product or cost unit Apart from the direct costs, all other costs incurred in the manufacturing process are the manufacturing overhead; examples… …   Big dictionary of business and management

manufacturing overhead — production overhead The costs of production that cannot be traced directly to the product or cost unit. Apart from the direct costs, all other costs incurred in the manufacturing process are the manufacturing overhead; examples include… …   Accounting dictionary

Производственные накладные расходы (PRODUCTION OVERHEAD COST, MANUFACTURING OVERHEAD COST)  — 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 …   Словарь терминов по управленческому учету

Manufacturing cost — is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead[1]. Contents 1 Direct materials cost …   Wikipedia

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

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 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

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

Overhead — An accounting term that refers to all costs not including or related to direct labor, materials, or administration costs. This is a very ambiguous term unless a modifier is added. A commonly used expression is manufacturing overhead …   Investment dictionary

overhead — All administrative or executive costs incident to the management, supervision, or conduct of the capital outlay, or business; distinguished from operating charges, or those items that are inseparably connected with the productive end and may be… …   Black's law dictionary