machine-hour rate

machine-hour rate
учет ставка машино-часов* (разновидность ставки, используемой для распределения накладных затрат по центрам затрат или другим объектам учета; определяется как отношение всех накладных расходов к количеству отработанных машино-часов)
See:

Англо-русский экономический словарь.

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Смотреть что такое "machine-hour rate" в других словарях:

  • machine hour rate — An absorption rate used in absorption costing, obtained by the formula: budgeted cost centre overheads/budgeted machine hours …   Accounting dictionary

  • machine hour rate — An absorption rate used in absorption costing, obtained by the formula: budgeted cost centre overheads budgeted machine hours …   Big dictionary of business and management

  • machine hour method — noun (business) A method of calculating depreciation by dividing the cost of a machine by the estimated number of hours of its useful life, and applying the resultant rate to the actual running hours in each year • • • Main Entry: ↑machine …   Useful english dictionary

  • Ставка машино-часов (MACHINE HOUR RATE)  — Ставка распределения затрат на объекты учета затрат пропорционально продолжительности использования оборудования в производстве этих объектов, выраженной в часах …   Словарь терминов по управленческому учету

  • rate per machine hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead/budgeted machine hours. This rate may not be very useful for managers if overheads do not… …   Accounting dictionary

  • rate per machine hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted machine hours. This rate may not be very useful for managers if overheads do not… …   Big dictionary of business and management

  • rate — The cost of debt service paid by a borrower or issuer to a lender or investor. The rate is expressed as an annual percentage of the amount borrowed. For some notes and bonds that pay interest semiannually, the semiannual interest due to the… …   Financial and business terms

  • Machine embroidery — is a term that can be used to describe two different actions. The first is using a sewing machine to manually create (either freehand or with built in stitches) a design on a piece of fabric or other similar item. The second is to use a specially …   Wikipedia

  • rate — 1. n. & v. n. 1 a stated numerical proportion between two sets of things (the second usu. expressed as unity), esp. as a measure of amount or degree (moving at a rate of 50 miles per hour) or as the basis of calculating an amount or value (rate… …   Useful english dictionary

  • Vickers machine gun — Infobox Weapon name= Vickers Medium Machine Gun caption= Vickers MMG and crew origin=flagcountry|United Kingdom type= Medium machine gun is ranged=yes is UK=yes service= 1912–1968 used by= See Users wars= World War I, World War II, Korean War… …   Wikipedia

  • Automated teller machine — cash machine redirects here. For the Hard Fi song, see Cash Machine. An NCR Personas 75 Series interior, multi function ATM in the United States …   Wikipedia


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