variable production overhead


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. 2014.

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  • 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

  • Отклонение переменных производственных накладных расходов (VARIABLE PRODUCTION OVERHEAD VARIANCE)  — Разность между фактическими и нормативными переменными накладными расходами …   Словарь терминов по управленческому учету

  • Отклонение переменных производственных накладных расходов по затратам (VARIABLE PRODUCTION OVERHEAD EXPENDITURE VARIANCE)  — Разность между фактически отработанными часами прямого труда, умноженными на нормативную ставку переменных накладных расходов, и фактическими переменными накладными расходами …   Словарь терминов по управленческому учету

  • Отклонение переменных производственных накладных расходов по производительности (VARIABLE PRODUCTION OVERHEAD EFFICIENCY VARIANCE)  — Разность между нормативными часами и фактически отработанными часами прямого труда, принятыми для фактического объема производства или выпуска, умноженная на нормативную ставку переменных накладных расходов в расчете на час прямого труда (или на… …   Словарь терминов по управленческому учету

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