overhead+cost

См. также в других словарях:

• overhead cost — ➔ cost1 * * * overhead cost UK US noun [C] ► ACCOUNTING INDIRECT COST(Cf. ↑indirect cost) …   Financial and business terms

• overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period …   Accounting dictionary

• overhead cost recovered — overhead cost absorbed …   Accounting dictionary

• Overhead Cost — ⇡ Overhead …   Lexikon der Economics

• overhead cost — See: overhead …   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

• 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

• 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

• 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

• overhead — ► ADVERB ▪ above one s head; in the sky. ► ADJECTIVE 1) situated overhead. 2) (of a driving mechanism) above the object driven. 3) (of an expense) incurred in the upkeep or running of premises or a business. ► NOUN 1) an overhead cost or expense …   English terms dictionary