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production overheads

См. также в других словарях:

  • overheads — UK US /ˈəʊvəhedz/ noun [plural] UK (US overhead [C or U]) ► ACCOUNTING, FINANCE the regular and necessary costs, such as rent and heating, that are involved in operating a business: cut/reduce/slash overheads »The combined company aims to reduce… …   Financial and business terms

  • fixed production overhead — The elements of an organization s factory overheads that, in total, remain unchanged irrespective of changes in the level of production or sales. Examples include factory rent, depreciation of machinery using the straight line method, and the… …   Accounting dictionary

  • fixed production overhead — The elements of an organization s manufacturing overheads that, in total, remain unchanged irrespective of changes in the level of production or sales. Examples include factory rent, depreciation of machinery using the straight line method, and… …   Big dictionary of business and management

  • non-production overhead costs — The indirect costs of an organization that are not classified as manufacturing overhead. They include administration overheads, selling overhead, distribution overhead, and (in some cases) research and development costs …   Accounting dictionary

  • non-production overhead costs — The indirect costs of an organization that are not classified as manufacturing overhead They include administration overheads, selling overhead, distribution overhead, and (in some cases) research and development costs …   Big dictionary of business and management

  • cost classification — The process of grouping expenditure according to common characteristics. Costs are initially divided into capital expenditure and revenue expenditure In a production organization the revenue expenditure is classified sequentially to enable a… …   Big dictionary of business and management

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

  • percentage on direct labour cost — A basis used in absorption costing for absorbing the production overheads into the cost units produced. The formula used is: (budgeted production overheads × 100)/budgeted direct labour cost …   Accounting dictionary

  • П — Пааше индекс [Paasche price index] Пагамент (Payment in cash) Пай (share, stock, stake) Пакет акций (interest, stock ) Пакетный множитель (blockage factor) …   Экономико-математический словарь

  • Martin Bowes — Sir Martin Bowes (c.1500 1566), was a sixteenth century English politician. Bowes made a career at the Royal Mint, as a master worker and under treasurer, and personally contributed to the debasement of English currency. He was a Sheriff of… …   Wikipedia

  • direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit. It is one of the cost classifications making up the prime cost of a cost unit; it is quantified as the… …   Accounting dictionary

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