fixed factory overhead


fixed factory overhead
постоянные общезаводские накладные расходы

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • fixed production overhead — The elements of an organization s factory overheads that, in total, remain unchanged irrespective of changes in the level of production or sales. Examples include factory rent, depreciation of machinery using the straight line method, and the… …   Accounting dictionary

  • fixed production overhead — The elements of an organization s manufacturing overheads that, in total, remain unchanged irrespective of changes in the level of production or sales. Examples include factory rent, depreciation of machinery using the straight line method, and… …   Big dictionary of business and management

  • Overhead crane — An overhead crane, featuring runways, bridge, and hoist in a traditional industrial environment …   Wikipedia

  • fixed overhead cost — The elements of the indirect costs of an organization s product that, in total, remain unchanged irrespective of changes in the levels of production or sales. Examples include administrative salaries, sales personnel salaries, and factory rent …   Accounting dictionary

  • 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

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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  • Contribution margin-based pricing — maximizes the profit derived from an individual product, based on the difference between the product s price and variable costs (the product s contribution margin per unit), and on one’s assumptions regarding the relationship between the… …   Wikipedia

  • Crane (machine) — A modern crawler type derrick crane with outriggers. The latticed boom is fitted with a jib. A crane is a type of machine, generally equipped with a hoist, wire ropes or chains, and sheaves, that can be used both to lift and lower material …   Wikipedia

  • Production Volume Variance — The amount of fixed overhead costs that are not allocated to a product because actual production varies from budgeted production. Also known as fixed overhead volume variance. Mathematically, production volume variance is expressed as: (Actual… …   Investment dictionary

  • Company rule in India — For usage, see British Empire in India Company rule in India Colony of the East India Company ↓ …   Wikipedia