standard manufacturing overhead cost

standard manufacturing overhead cost
учет нормативные накладные производственные затраты* (заданные на будущий период постоянные и переменные накладные производственные расходы)
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Англо-русский экономический словарь.

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  • rate per standard hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead/budgeted standard hours. A different basis of cost allocation is used in activity based… …   Accounting dictionary

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