underabsorbed overhead

= underapplied overhead
In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization.

Accounting dictionary. 2014.

Look at other dictionaries:

  • underabsorbed overhead — underapplied overhead In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization …   Big dictionary of business and management

  • Не полностью распределенные накладные расходы (UNDERAPPLIED OVERHEAD, UNDERABSORBED OVERHEAD)  — Превышение суммы фактически понесенных производственных расходов над суммой их распределения в производственную себестоимость …   Словарь терминов по управленческому учету

  • 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

  • underapplied overhead — underabsorbed overhead …   Accounting dictionary

  • overabsorbed overhead — In absorption costing, the circumstance in which the absorbed overhead is greater than the overhead costs incurred for a period. The favourable variance represents an addition to the budgeted profits of the organization. Compare: underabsorbed… …   Accounting dictionary

  • не полностью распределенные накладные расходы — Превышение суммы фактически понесенных производственных расходов над суммой их распределения в производственную себестоимость. [http://www.lexikon.ru/dict/uprav/index.html] Тематики бухгалтерский учет EN underapplied overheadunderabsorbed… …   Справочник технического переводчика

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