production overhead cost
1overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period …
2Производственные накладные расходы (PRODUCTION OVERHEAD COST, MANUFACTURING OVERHEAD COST) — Часть себестоимости продукции, в которую не входят прямые материальные затраты и прямые трудозатраты. В ее состав могут входить административные расходы, затраты на электроэнергию и содержание зданий …
3standard 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… …
4standard 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… …
5fixed overhead cost — The elements of the indirect costs of an organization s product that, in total, remain unchanged irrespective of changes in the levels of production or sales. Examples include administrative salaries, sales personnel salaries, and factory rent …
6variable overhead cost — The elements of an organization s indirect costs for a product that vary in total in proportion to changes in the levels of production or sales. Examples can include power, commission earned by sales personnel, and consumable materials …
7fixed overhead cost — The elements of the indirect costs of an organization s product that, in total, remain unchanged irrespective of changes in the levels of production or sales. Examples include administrative salaries, sales personnel salaries, and rent …
8variable overhead cost — The elements of an organization s indirect costs for a product that vary in total in proportion to changes in the levels of production or sales. Examples can include power, commission earned by sales personnel, and consumable materials …
9overhead 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… …
10standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product …
