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recovered overhead

См. также в других словарях:

  • recovered overhead — See: absorbed overhead …   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

  • 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 total variance — In a system of standard costing, the total variance that arises in respect of fixed and variable overheads; it represents the difference between the standard overhead recovered for the actual units produced and the actual overhead incurred for a… …   Accounting dictionary

  • absorbed overhead — applied overhead; = recovered overhead The amount of the overhead of an organization charged to, or borne by, the production of that organization for the accounting period under consideration when the technique of absorption costing is used. The… …   Accounting dictionary

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