- factory overheads
- общезаводские накладные расходы
Большой англо-русский и русско-английский словарь. 2001.
Большой англо-русский и русско-английский словарь. 2001.
factory costs — factory expenses The expenditure incurred by the manufacturing section of an organization. Factory costs include direct materials, direct labour, direct expenses, and manufacturing overheads but not mark up or profit … Accounting dictionary
factory costs — factory expenses The expenditure incurred by the manufacturing section of an organization. Factory costs include direct materials, direct labour, direct costs, and manufacturing overheads but not mark up or profit … Big dictionary of business and management
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
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Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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