rate per machine hour

rate per machine hour
учет ставка трудозатрат в машино-часах [поглощения накладных затрат на машино-час\]* (база, используемая в калькулировании себестоимости с полным распределением затрат для отнесения производственных накладных затрат на себестоимость продукции; рассчитывается следующим образом: запланированные производственные накладные расходы делятся на запланированное количество машино-часов)
See:

Англо-русский экономический словарь.

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

  • 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

  • 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

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  • Macedon Range Shire Council Electronic Gaming Machine Policy — The grant, transfer and addition of poker machine licenses in the State of Victoria continues to attract public interest. The Shire of Macedon Ranges Council s Electronic Gaming Machine (Pokies) Community Policy has evolved as a result of direct… …   Wikipedia

  • Electronic Recording Machine, Accounting — ERMA, for Electronic Recording Machine Accounting , was a pioneering computer development project run at SRI under contract to Bank of America in order to automate banking bookkeeping. The project, under the technical leadership of computer… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • turbine — /terr bin, buyn/, n. any of various machines having a rotor, usually with vanes or blades, driven by the pressure, momentum, or reactive thrust of a moving fluid, as steam, water, hot gases, or air, either occurring in the form of free jets or as …   Universalium

  • 1890s — Millennium: 2nd millennium Centuries: 18th century – 19th century – 20th century Decades: 1860s 1870s 1880s – 1890s – 1900s 1910s 1920s …   Wikipedia


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