production overheads
91Symbian — This article is about the operating system. For other uses, see Symbian (disambiguation). Symbian Company / developer Accenture on behalf of Nokia [1] …
92C10k problem — Le c10k problem[note 1] que l on pourrait traduire en français par le problème des dix mille connexions simultanées, est un code numérique utilisé pour exprimer la limitation que la plupart des serveurs ont en termes de connexions réseaux. Cette… …
93COGS — ACCOUNTING abbreviation for cost of goods sold * * * COGS UK US }} /kɒɡz/ noun [plural] ► PRODUCTION, FINANCE ABBREVIATION for cost of goods sold: the costs directly related to producing goods, rather than overheads (= regular costs, such as rent …
94costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… …
95black economy — The scale of the hidden economy is unknown, though it is generally recognized to be considerable (Benito 1987). The black economy is particularly important in the service industries, in construction and in certain manufacturing industries like …
96absorption costing — full absorption costing; = total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption. Costs are first apportioned to cost centres, where they… …
97conversion cost — The costs incurred in a production process as a result of which raw material is converted into finished goods. The conversion costs usually include direct labour and manufacturing overheads but exclude the costs of direct material itself …
98cost of sales — cost of goods sold; = COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… …
99cost-plus pricing — An approach to establishing the selling price of a product or service in a commercial organization, in which the total cost of the product or service is estimated and a percentage mark up is added in order to obtain a profitable selling price. A… …
100direct labour hour — An hour spent working on a product, service, or cost unit produced by an organization by those operators whose time can be directly traced to the production. The direct labour hour is sometimes used as a basis for absorbing manufacturing… …
