Англо-русский экономический словарь.
variable production overhead — The elements of an organization s indirect manufacturing costs that vary in total in proportion to changes in the level of production or sales. Examples can include factory power and depreciation of machinery using the production unit method … Accounting dictionary
variable production overhead — The elements of an organization s indirect manufacturing costs that vary in total in proportion to changes in the level of production or sales. Examples can include factory power and depreciation of machinery using the production unit method … Big dictionary of business and management
Отклонение переменных производственных накладных расходов (VARIABLE PRODUCTION OVERHEAD VARIANCE) — Разность между фактическими и нормативными переменными накладными расходами … Словарь терминов по управленческому учету
Отклонение переменных производственных накладных расходов по затратам (VARIABLE PRODUCTION OVERHEAD EXPENDITURE VARIANCE) — Разность между фактически отработанными часами прямого труда, умноженными на нормативную ставку переменных накладных расходов, и фактическими переменными накладными расходами … Словарь терминов по управленческому учету
Отклонение переменных производственных накладных расходов по производительности (VARIABLE PRODUCTION OVERHEAD EFFICIENCY VARIANCE) — Разность между нормативными часами и фактически отработанными часами прямого труда, принятыми для фактического объема производства или выпуска, умноженная на нормативную ставку переменных накладных расходов в расчете на час прямого труда (или на… … Словарь терминов по управленческому учету
Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… … Wikipedia
Variable valve timing — Variable valve timing, or VVT, is a generic term for an automobile piston engine technology. VVT allows the lift or duration or timing (some or all) of the intake or exhaust valves (or both) to be changed while the engine is in operation. Two… … 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
Variable displacement — is an automobile engine technology that allows the engine displacement to change, usually by deactivating cylinders, for improved fuel economy. The technology is primarily used in large, multi cylinder engines. Many automobile manufacturers have… … Wikipedia
Overhead valve — OHV redirects here. OHV may also refer to Off highway vehicle. Components of a pushrod valve actuation system … Wikipedia
Overhead camshaft — A cylinder head sliced in Fifths shows two overhead camshafts one above each of the two valves. Overhead cam (OHC) valvetrain configurations place the engine camshaft within the cylinder heads, above the combustion chambers, and drive the valves… … Wikipedia
