Accounting dictionary. 2014.
overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period … Accounting dictionary
Распределенные накладные расходы (ABSORBED OVERHEAD, APPLIED OVERHEAD) — Та часть косвенных производственных затрат, которая распределяется на стоимость конкретного вида продукции. Распределение обычно выполняется на конкретные единицы произведенной продукции с применением соответствующей ставки накладных расходов … Словарь терминов по управленческому учету
overhead cost recovered — overhead cost absorbed … Accounting dictionary
overhead — adv 1. over one s head, above, on a higher place, at a higher place, in a higher place; atop, at or on the top; aloft, high up, up in the air or sky, far above ground; skyward or skywards, toward the sky; in or to heaven, on high, in the… … A Note on the Style of the synonym finder
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. Compare … 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
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
applied overhead — See: absorbed overhead … Accounting dictionary
recovered overhead — See: absorbed overhead … Accounting dictionary
fixed overhead total variance — In a system of standard costing, the total difference arising between the standard fixed overhead absorbed for the actual units produced and the actual fixed overhead expenditure incurred. See: overhead total variance … Accounting dictionary
