- standard overhead cost
- учет нормативные накладные расходы [затраты\]* (запланированные постоянные и/или переменные накладные расходы)See:
Англо-русский экономический словарь.
standard overhead cost
Смотреть что такое "standard overhead cost" в других словарях:
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 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 … 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 … Big dictionary of business and management
total standard production cost — In standard costing, the total of standard direct materials cost, standard direct labour cost, the standard fixed overhead cost, and the standard variable overhead cost … Big dictionary of business and management
total standard production cost — The total of standard direct materials cost, standard direct labour cost, the standard fixed overhead cost, and the standard variable overhead cost … Accounting dictionary
Overhead projector — in operation during a classroom lesson An overhead projector is a variant of slide projector that is used to display images to an audience. Contents 1 Mechanism … Wikipedia
overhead efficiency variance — overhead productivity variance; = productivity variance In a standard costing system, that part of the overhead total variance that arises from the more or less efficient use of the time available to carry out the actual production. It compares… … Accounting dictionary
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
