manufacturing overhead rate

manufacturing overhead rate
1) учет уровень производственных накладных затрат* (показывает производственные накладные затраты относительно других показателей производственной деятельности, напр., процент производственных накладных затрат в общих производственных затратах, сумма производственных накладных затрат в час и др.)
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2) учет ставка распределения производственных накладных расходов
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Англо-русский экономический словарь.

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Смотреть что такое "manufacturing overhead rate" в других словарях:

  • Pre-determined overhead rate — A pre determined overhead rate is the rate used to apply manufacturing overhead to work in process inventory. It is calculated as estimated manufacturing overhead cost divided by estimated amount of cost driver or activity base. Common activity… …   Wikipedia

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

  • 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

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

  • rate per direct labour hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted direct labour hours. A different approach to cost allocation is used in activity… …   Big dictionary of business and management

  • 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… …   Big dictionary of business and management

  • rate per unit — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted units. A different basis of cost allocation is used in activity based costing… …   Big dictionary of business and management

  • Manufacturing in Mexico — Mexico has a rich history of domestic and multinational manufacturing. Manufacturing in Mexico grew rapidly in the late 1960s with the end of the US farm labor agreement known as the bracero program. This sent many unskilled farm laborers back… …   Wikipedia

  • Royalty rate assessment — is a practical tool to gauge the impact of a royalty commitment in a technology contract to the business interests of the contracting parties. In this coverage, the terms royalty , royalty rate and royalties are used interchangeably.A firm with… …   Wikipedia


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