fixed overhead
31fixed 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… …
32Applied Overhead — A type of overhead that is recorded under the cost accounting method. Applied overhead is a fixed charged to a specific production job or department within a company. Applied overhead stands in contrast to general overhead, such as utilities or… …
33standard overhead cost — A standard cost for the fixed and/or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… …
34standard overhead cost — A standard cost for the fixed and or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… …
35Отклонение 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… …
36volume variance — fixed overhead volume variance …
37accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
38Production Volume Variance — The amount of fixed overhead costs that are not allocated to a product because actual production varies from budgeted production. Also known as fixed overhead volume variance. Mathematically, production volume variance is expressed as: (Actual… …
39NTFS — Developer Microsoft Full name New Technology File System[1] Introduced July 1993 (Windows NT 3.1) Partition identifier 0x07 (MBR) EBD0A0A2 B9E5 4433 87C0 68B6 …
40Ardea herodias — Crane Crane (kr[=a]n), n. [AS. cran; akin to D. & LG. craan, G. kranich, krahn (this in sense 2), Gr. ge ranos, L. grus, W. & Armor. garan, OSlav. zerav[i^], Lith. gerve, Icel. trani, Sw. trana, Dan. trane. [root]24. Cf. {Geranium}.] 1. (Zo[… …