overhead cost


overhead cost
1) учет накладные расходы [затраты, издержки\] (любые затраты, которые невозможно непосредственно отнести на себестоимость определенной продукции; обычно это все затраты, кроме прямых затрат труда и материалов; напр., затраты на аренду помещений, электроэнергию, канцелярские товары и другие расходы на хозяйственное обслуживание производства и управления; подразделяются на производственные накладные расходы, административные накладные расходы, накладные расходы по сбыту, накладные расходы на исследования и разработки)
See:
2) учет, иссл. опер. косвенные затраты (в межотраслевом балансе: затраты, которые входят в данный продукт через затраты сопряженных отраслей)
Syn:

Англо-русский экономический словарь.

Смотреть что такое "overhead cost" в других словарях:

  • overhead cost — ➔ cost1 * * * overhead cost UK US noun [C] ► ACCOUNTING INDIRECT COST(Cf. ↑indirect cost) …   Financial and business terms

  • Overhead Cost — ⇡ Overhead …   Lexikon der Economics

  • overhead cost — See: overhead …   Accounting dictionary

  • 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

  • standard overhead cost — A standard cost for the fixed and/or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… …   Accounting dictionary

  • standard overhead cost — A standard cost for the fixed and or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… …   Big dictionary of business and management

  • standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product …   Accounting dictionary

  • standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product …   Accounting dictionary

  • standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product …   Big dictionary of business and management

  • standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product …   Big dictionary of business and management

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