absorbed overhead costs


absorbed overhead costs
величина накладных расходов (overhead costs)

включенных в себестоимость продукции (product costs) в результате применения нормативной ставки накладных расходов (predetermined overhead rate)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • underabsorbed overhead — underapplied overhead In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization. Compare …   Accounting dictionary

  • overabsorbed overhead — In absorption costing, the circumstance in which the absorbed overhead is greater than the overhead costs incurred for a period. The favourable variance represents an addition to the budgeted profits of the organization. Compare: underabsorbed… …   Accounting dictionary

  • underabsorbed overhead — underapplied overhead In absorption costing, the circumstance in which the absorbed overhead is less than the overhead costs incurred for a period. This adverse variance represents a reduction of the budgeted profits of the organization …   Big dictionary of business and management

  • absorption rate — overhead absorption rate; = recovery rate The rate or rates calculated in an absorption costing system in advance of an accounting period for the purpose of charging the overheads to the production of that period. Absorption rates are calculated… …   Accounting dictionary

  • absorption rate — overhead absorption rate; recovery rate The rate or rates calculated in an absorption costing system in advance of an accounting period for the purpose of charging the overheads to the production of that period. Absorption rates are calculated… …   Big dictionary of business and management

  • Operating cost — Operating costs can be described as the expenses which are related to the operation of a business, or to the operation of a device, component, piece of equipment or facility. Business operating costs For a commercial enterprise, operating costs… …   Wikipedia

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  • Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… …   Investment dictionary

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  • unabsorbed cost — The part of the overhead costs of a production process that are not covered by its revenue when the output falls below a specified level. Overheads are sometimes added to the direct costs of a process and divided by the output to give a unit cost …   Big dictionary of business and management

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