fixed overhead
11overhead 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… …
12overhead 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… …
13overhead expenditure variance — expenditure variance In a system of standard costing, the variance arising from the difference between the budgeted overhead allowance and the actual overhead incurred. This can be analysed into fixed overhead expenditure variance and variable… …
14overhead volume variance — See: fixed overhead volume variance …
15fixed charges — Costs that do not vary with changes in output and would continue even if a firm produced no output at all, such as most management expenses, interests on bonded debt, depreciation, property taxes, and other irreducible overhead. Dictionary from… …
16Fixed cost — Fixed costs are business expenses that are not dependent on the level of production or sales. They tend to be time related, such as salaries or rents being paid per month . This is in contrast to Variable costs, which are volume related (and are… …
17fixed charges — Overhead charges O ver*head char ges, Overhead expenses O ver*head expenses, etc. (Accounting) Those general charges or expenses in any business which cannot be charged up as belonging exclusively to any particular part of the work or product, as …
18Overhead charges — O ver*head char ges, Overhead expenses O ver*head expenses, etc. (Accounting) Those general charges or expenses in any business which cannot be charged up as belonging exclusively to any particular part of the work or product, as where different… …
19Overhead expenses — Overhead charges O ver*head char ges, Overhead expenses O ver*head expenses, etc. (Accounting) Those general charges or expenses in any business which cannot be charged up as belonging exclusively to any particular part of the work or product, as …
20Overhead lines — This article is about the transmission of electrical power to road and rail vehicles. For transmission of bulk electrical power to general consumers, see Electric power transmission. For powerlines mounted on pylons, see overhead power line.… …
