overhead cost allocation

См. также в других словарях:

• Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… …   Wikipedia

• 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

• Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

• Dual overhead rate — Recovery is used in construction contracting as a costing equation for bidding a project, costing an existing project or allocating corporate overhead to multiple divisions of construction work. It relies on banking information and regression… …   Wikipedia

• File Allocation Table — For other uses, see Fat (disambiguation). FAT Developer Microsoft Full Name File Allocation Table FAT12 (12‑bit version) FAT16/FAT16B (16‑bit versions) FAT32 (32‑bit version with 28 bits used) Introduced …   Wikipedia

• Fixed cost — Fixed costs are business expenses that are not dependent on the level of production or sales. They tend to be time related, such as salaries or rents being paid per month . This is in contrast to Variable costs, which are volume related (and are… …   Wikipedia

• unit cost — Expenditure incurred by an organization expressed as a rate per unit of production or sales. It may be difficult to make valid comparisons of unit costs between organizations. The main problem is the arbitrary allocation of fixed overhead costs …   Accounting dictionary

• unit cost — Expenditure incurred by an organization expressed as a rate per unit of production or sales. It may be difficult to make valid comparisons of unit costs between organizations. The main problem is the arbitrary allocation of fixed overhead costs …   Big dictionary of business and management

• transportation economics — Introduction  the study of the allocation of transportation resources in order to meet the needs of a society.       In a macroeconomic sense, transportation activities form a portion of a nation s total economic product and play a role in… …   Universalium

• accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium