production overhead
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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
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
