production overhead


Accounting dictionary. 2014.

Look at other dictionaries:

  • production overhead — See manufacturing overhead …   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

  • variable production overhead — The elements of an organization s indirect manufacturing costs that vary in total in proportion to changes in the level of production or sales. Examples can include factory power and depreciation of machinery using the production unit method …   Accounting dictionary

  • variable production overhead — The elements of an organization s indirect manufacturing costs that vary in total in proportion to changes in the level of production or sales. Examples can include factory power and depreciation of machinery using the production unit method …   Big dictionary of business and management

  • Отклонение постоянных производственных накладных расходов по объему (FIXED PRODUCTION OVERHEAD VOLUME VARIANCE)  — Излишне или недостаточно распределенные постоянные производственные затраты, возникающие, когда фактический объем производства находится выше или ниже планового. Разность между плановыми и фактическими постоянными производственными накладными… …   Словарь терминов по управленческому учету

  • 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

  • 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

  • Отклонение переменных производственных накладных расходов (VARIABLE PRODUCTION OVERHEAD VARIANCE)  — Разность между фактическими и нормативными переменными накладными расходами …   Словарь терминов по управленческому учету

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