predetermined overhead rate - перевод на Английский
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predetermined overhead rate - перевод на Английский

RATE USED TO APPLY MANUFACTURING OVERHEAD TO WORK-IN-PROCESS INVENTORY
POHR; Predetermined overhead rate
  • Formula for calculating the Pre-determined Overhead Rate
Найдено результатов: 1678
predetermined overhead rate         

бухгалтерский учет

нормативная [заданная] ставка распределения накладных расходов (ставка отнесения производственных накладных расходов на себестоимость продукции, которая рассчитывается как отношение суммы запланированных накладных расходов за период к сумме ожидаемых показателей деятельности за этот же период (напр. к сумме машино-часов или часов прямого труда); используется в расчете нормативной себестоимости)

синоним

standard rate; standard overhead rate

overhead cost         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs

бухгалтерский учет

накладные расходы [затраты] [издержки] (любые затраты, которые невозможно непосредственно отнести на себестоимость определенной продукции (обычно это все затраты, кроме прямых затрат труда и материалов), напр., затраты на аренду помещений, электроэнергию, канцелярские товары и другие расходы на хозяйственное обслуживание производства и управления; подразделяются на производственные накладные расходы, административные накладные расходы, накладные расходы по сбыту, накладные расходы на исследования и разработки)

косвенные затраты (в межотраслевом балансе: затраты, которые входят в данный продукт через затраты сопряженных отраслей)

синоним

overhead expenses; overhead charges; overheads; oncost; supplementary cost; indirect cost; indirect expenditures; indirect inputs; burden cost; overhead; burden

overhead expenses         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs
накладные расходы
overhead expenses         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs

общая лексика

накладные расходы

Смотрите также

overhead cost

overhead costs         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs
накладные расходы
oncost         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs
накладные расходы
oncost         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs
брит.
косвенные [непрямые] издержки, накладные расходы
overhead expenses         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs
накладные расходы
overheads         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs
administrative overhead         
  • A standard break-even analysis chart
  • The rent for factory buildings is considered a manufacturing overhead
ONGOING OPERATING EXPENSE WHICH DO NOT DIRECTLY GENERATE PROFITS, BUT WHICH IS VITAL TO TO PROFIT MAKING
Overhead Costs; Overhead cost; Business overhead expense; Oncost; Business overhead; Overhead expenses; Administrative overhead; Overheads; Establishment charges; Overhead costs

Смотрите также

administrative cost

Определение

ПУЛЬСОМЕТР
(от лат. pulsus - толчок и ...метр), устройство для передачи жидкости (на расстояние до 50 м), которая вытесняется из камеры пульсометра паром; всасывание жидкости в камеру (на высоту до 8 м) происходит под действием разрежения, возникающего при конденсации пара. Применяется в сельском хозяйстве, строительстве и т. д.

Википедия

Pre-determined overhead rate

A pre-determined overhead rate is the rate used to apply manufacturing overhead to work-in-process inventory. The pre-determined overhead rate is calculated before the period begins. The first step is to estimate the amount of the activity base that will be required to support operations in the upcoming period. The second step is to estimate the total manufacturing cost at that level of activity. The third step is to compute the predetermined overhead rate by dividing the estimated total manufacturing overhead costs by the estimated total amount of cost driver or activity base. Common activity bases used in the calculation include direct labor costs, direct labor hours, or machine hours.

This is related to an activity rate which is a similar calculation used in Activity-based costing. A pre-determined overhead rate is normally the term when using a single, plant-wide base to calculate and apply overhead. Overhead is then applied by multiplying the pre-determined overhead rate by the actual driver units. Any difference between applied overhead and the amount of overhead actually incurred is called over- or under-applied overhead.

Как переводится predetermined overhead rate на Русский язык