manufacturing overhead costs


manufacturing overhead costs
производственные накладные расходы

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • manufacturing overhead — factory overhead; production overhead The costs of production that cannot be traced directly to the product or cost unit Apart from the direct costs, all other costs incurred in the manufacturing process are the manufacturing overhead; examples… …   Big dictionary of business and management

  • manufacturing overhead — production overhead The costs of production that cannot be traced directly to the product or cost unit. Apart from the direct costs, all other costs incurred in the manufacturing process are the manufacturing overhead; examples include… …   Accounting dictionary

  • non-production overhead costs — The indirect costs of an organization that are not classified as manufacturing overhead. They include administration overheads, selling overhead, distribution overhead, and (in some cases) research and development costs …   Accounting dictionary

  • non-production overhead costs — The indirect costs of an organization that are not classified as manufacturing overhead They include administration overheads, selling overhead, distribution overhead, and (in some cases) research and development costs …   Big dictionary of business and management

  • Manufacturing cost — is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead[1]. Contents 1 Direct materials cost …   Wikipedia

  • manufacturing costs — manufacturing expenses Items of expenditure incurred to carry out the manufacturing process in an organization. They include direct materials, direct labour, direct expenses (such as subcontract costs), and manufacturing overhead. See: cost of… …   Accounting dictionary

  • manufacturing costs — manufacturing expenses Items of expenditure incurred to carry out the manufacturing process in an organization. They include direct materials, direct labour, direct expenses (such as subcontract costs), and manufacturing overhead See cost of… …   Big dictionary of business and management

  • overhead — All administrative or executive costs incident to the management, supervision, or conduct of the capital outlay, or business; distinguished from operating charges, or those items that are inseparably connected with the productive end and may be… …   Black's law dictionary

  • Overhead — An accounting term that refers to all costs not including or related to direct labor, materials, or administration costs. This is a very ambiguous term unless a modifier is added. A commonly used expression is manufacturing overhead …   Investment dictionary

  • overhead — cost An indirect cost of an organization. Overheads are usually classified as manufacturing overheads, administration overheads, selling overheads, distribution overheads, and research and development costs …   Accounting dictionary

  • overhead — cost An indirect cost of an organization. Overheads are usually classified as manufacturing overheads, administration overheads, selling overheads, distribution overheads, and research and development costs …   Big dictionary of business and management