absorbed overhead


absorbed overhead
учет распределенные накладные расходы (часть косвенных производственных затрат, отнесенная на себестоимость конкретного вида продукции; рассчитывается как произведение прямых производственных затрат за период на ставку распределения накладных расходов)
Syn:
See:

Англо-русский экономический словарь.

Смотреть что такое "absorbed overhead" в других словарях:

  • absorbed overhead — applied overhead; = recovered overhead The amount of the overhead of an organization charged to, or borne by, the production of that organization for the accounting period under consideration when the technique of absorption costing is used. The… …   Accounting dictionary

  • Распределенные накладные расходы (ABSORBED OVERHEAD, APPLIED OVERHEAD)  — Та часть косвенных производственных затрат, которая распределяется на стоимость конкретного вида продукции. Распределение обычно выполняется на конкретные единицы произведенной продукции с применением соответствующей ставки накладных расходов …   Словарь терминов по управленческому учету

  • overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period …   Accounting dictionary

  • overhead cost recovered — overhead cost absorbed …   Accounting dictionary

  • overhead — adv 1. over one s head, above, on a higher place, at a higher place, in a higher place; atop, at or on the top; aloft, high up, up in the air or sky, far above ground; skyward or skywards, toward the sky; in or to heaven, on high, in the… …   A Note on the Style of the synonym finder

  • underabsorbed overhead — underapplied overhead In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization. Compare …   Accounting dictionary

  • overabsorbed overhead — In absorption costing, the circumstance in which the absorbed overhead is greater than the overhead costs incurred for a period. The favourable variance represents an addition to the budgeted profits of the organization. Compare: underabsorbed… …   Accounting dictionary

  • underabsorbed overhead — underapplied overhead In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization …   Big dictionary of business and management

  • applied overhead — See: absorbed overhead …   Accounting dictionary

  • recovered overhead — See: absorbed overhead …   Accounting dictionary

  • fixed overhead total variance — In a system of standard costing, the total difference arising between the standard fixed overhead absorbed for the actual units produced and the actual fixed overhead expenditure incurred. See: overhead total variance …   Accounting dictionary


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