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production overhead cost

См. также в других словарях:

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

  • 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

  • fixed overhead cost — The elements of the indirect costs of an organization s product that, in total, remain unchanged irrespective of changes in the levels of production or sales. Examples include administrative salaries, sales personnel salaries, and factory rent …   Accounting dictionary

  • variable overhead cost — The elements of an organization s indirect costs for a product that vary in total in proportion to changes in the levels of production or sales. Examples can include power, commission earned by sales personnel, and consumable materials …   Accounting dictionary

  • fixed overhead cost — The elements of the indirect costs of an organization s product that, in total, remain unchanged irrespective of changes in the levels of production or sales. Examples include administrative salaries, sales personnel salaries, and rent …   Big dictionary of business and management

  • variable overhead cost — The elements of an organization s indirect costs for a product that vary in total in proportion to changes in the levels of production or sales. Examples can include power, commission earned by sales personnel, and consumable materials …   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 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 variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product …   Accounting dictionary

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