standard manufacturing overhead cost

standard manufacturing overhead cost
учет нормативные накладные производственные затраты* (заданные на будущий период постоянные и переменные накладные производственные расходы)
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Англо-русский экономический словарь.

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  • 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 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

  • 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

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