factory overhead costs

factory overhead costs
общезаводские накладные расходы производственного характера

которые нельзя непосредственно, удобно и экономично отнести на готовую продукцию - один из трех элементов себестоимости продукции (product costs). Также manufacturing overhead costs; indirect manufacturing costs


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • Factory overhead — Factory overhead, also called manufacturing overhead or factory burden, is the total cost involved in operating all production facilities of a manufacturing business. It generally applies to indirect labor and indirect cost, it also includes all… …   Wikipedia

  • factory overhead — indirect manufacturing costs Those manufacturing costs of an organization that cannot be traced directly to the product. Examples are factory rent, maintenance wages, and depreciation of general production machinery. In the USA factory overhead… …   Accounting dictionary

  • costs — Ⅰ. costs [plural] (also legal costs) ► LAW the money that helps pay for the lawyers and the court in a legal case, usually paid by the person or organization that has lost the case: »They were fined $50,000 and ordered to pay $10,000 in costs. →… …   Financial and business terms

  • factory system — ▪ industry       system of manufacturing that began in the 18th century and is based on the concentration of industry into specialized and often large establishments. The system arose in the course of the Industrial Revolution.       The factory… …   Universalium

  • overhead — I (New American Roget s College Thesaurus) n. costs, expenditure, outlay, capital, investment. See price. adv. above (see height). II (Roget s IV) modif. Syn. above, aloft, hanging; see over 1 . n. Syn. expenses, cost, rent, insurance,… …   English dictionary for students

  • 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

  • indirect manufacturing costs — See: factory overhead …   Accounting dictionary

  • 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

  • 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

  • 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

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