variable manufacturing costs


variable manufacturing costs
переменные (производственные) затраты

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • 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 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

  • Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of …   Investment dictionary

  • Variable Cost-Plus Pricing — A pricing method in which the selling price is established by adding a markup to total variable costs. The expectation is that the markup will contribute to meeting all or a part of fixed costs, and generate some level of profit. Variable cost… …   Investment dictionary

  • Variable Overhead — The indirect costs of operating a business that fluctuate somewhat with the level of business activity, but are incurred even if business activity is minimal. While most overhead costs such as rent, salaries and insurance are typically fixed,… …   Investment dictionary

  • Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… …   Investment dictionary

  • Variable Specific Impulse Magnetoplasma Rocket — Artist s impression of several VASIMR engines propelling a craft through space The Variable Specific Impulse Magnetoplasma Rocket (VASIMR) is an electro magnetic thruster for spacecraft propulsion. It uses radio waves to ionize and heat a… …   Wikipedia

  • full costs — /fυl kɒsts/ plural noun all the costs of manufacturing a product, including both fixed and variable costs …   Marketing dictionary in english

  • full costs — /fυl kɒsts/ plural noun all the costs of manufacturing a product, including both fixed and variable costs …   Dictionary of banking and finance

  • 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