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overhead cost

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Смотреть что такое «overhead cost» в других словарях:

overhead cost — ➔ cost1 * * * overhead cost UK US noun [C] ► ACCOUNTING INDIRECT COST(Cf. ↑indirect cost) … Financial and business terms

Overhead Cost — ⇡ Overhead … Lexikon der Economics

overhead cost — See: overhead … Accounting dictionary

overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period … Accounting dictionary

overhead cost recovered — overhead cost absorbed … Accounting dictionary

standard overhead cost — A standard cost for the fixed and/or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… … Accounting dictionary

standard overhead cost — A standard cost for the fixed and or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… … Big dictionary of business and management

standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product … Accounting dictionary

standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product … Accounting dictionary

standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product … Big dictionary of business and management

standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product … Big dictionary of business and management

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overheads

Смотреть что такое «overheads» в других словарях:

overheads — UK US /ˈəʊvəhedz/ noun [plural] UK (US overhead [C or U]) ► ACCOUNTING, FINANCE the regular and necessary costs, such as rent and heating, that are involved in operating a business: cut/reduce/slash overheads »The combined company aims to reduce… … Financial and business terms

overheads — [[t]o͟ʊvə(r)hedz[/t]] N PLURAL The overheads of a business are its regular and essential expenses, such as salaries, rent, electricity, and telephone bills. We are having to cut our costs to reduce overheads and remain competitive … English dictionary

Overheads — Over|heads [. hɛdz] die (Plur.) <aus gleichbed. engl. overheads, eigtl. »über den Köpfen«> Gemeinkosten (Wirtsch.) … Das große Fremdwörterbuch

overheads — / əυvəhedz/ plural noun the costs of the day to day running of a business ● The sales revenue covers the manufacturing costs but not the overheads. (NOTE: American English is usually overhead.) ▪▪▪ ‘…it ties up less capital in inventory and with… … Marketing dictionary in english

overheads — / əυvəhedz/ plural noun the indirect costs of the day to day running of a business, i.e. not money spent of producing goods, but money spent on such things as renting or maintaining buildings and machinery ● The sales revenue covers the… … Dictionary of banking and finance

Overheads — Накладные расходы … Краткий толковый словарь по полиграфии

overheads — plural noun Syn: running costs, operating costs, fixed costs, expenses … Synonyms and antonyms dictionary

overheads */ — UK [ˈəʊvə(r)ˌhedz] / US [ˈoʊvərˌhedz] noun [plural] business money that you pay regularly as the costs of operating a business or organization … English dictionary

overheads — [ˈəʊvəˌhedz] noun [plural] money that you pay regularly as the costs of operating a business or organization … Dictionary for writing and speaking English

overheads — n running costs, outgoings, operating costs, regular costs, fixed costs, expenses, expenditure, burden, oncost(s) FORMAL disbursement ≠ income, profit … Useful english dictionary

Накладные/косвенные расходы — OVERHEADS OR INDIRECT COSTS (GB) Раходы, которые непосредственно не связаны с производством и сбытом товаров. Накладные расходы включают в себя затраты на энергоснабжение, амортизацию, содержание, эксплуатацию и текущий ремонт зданий, сооружений… … Словарь-справочник по экономике

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overheads

Смотреть что такое «overheads» в других словарях:

overheads — UK US /ˈəʊvəhedz/ noun [plural] UK (US overhead [C or U]) ► ACCOUNTING, FINANCE the regular and necessary costs, such as rent and heating, that are involved in operating a business: cut/reduce/slash overheads »The combined company aims to reduce… … Financial and business terms

overheads — [[t]o͟ʊvə(r)hedz[/t]] N PLURAL The overheads of a business are its regular and essential expenses, such as salaries, rent, electricity, and telephone bills. We are having to cut our costs to reduce overheads and remain competitive … English dictionary

Overheads — Over|heads [. hɛdz] die (Plur.) <aus gleichbed. engl. overheads, eigtl. »über den Köpfen«> Gemeinkosten (Wirtsch.) … Das große Fremdwörterbuch

overheads — / əυvəhedz/ plural noun the costs of the day to day running of a business ● The sales revenue covers the manufacturing costs but not the overheads. (NOTE: American English is usually overhead.) ▪▪▪ ‘…it ties up less capital in inventory and with… … Marketing dictionary in english

overheads — / əυvəhedz/ plural noun the indirect costs of the day to day running of a business, i.e. not money spent of producing goods, but money spent on such things as renting or maintaining buildings and machinery ● The sales revenue covers the… … Dictionary of banking and finance

Overheads — Накладные расходы … Краткий толковый словарь по полиграфии

overheads — plural noun Syn: running costs, operating costs, fixed costs, expenses … Synonyms and antonyms dictionary

overheads */ — UK [ˈəʊvə(r)ˌhedz] / US [ˈoʊvərˌhedz] noun [plural] business money that you pay regularly as the costs of operating a business or organization … English dictionary

overheads — [ˈəʊvəˌhedz] noun [plural] money that you pay regularly as the costs of operating a business or organization … Dictionary for writing and speaking English

overheads — n running costs, outgoings, operating costs, regular costs, fixed costs, expenses, expenditure, burden, oncost(s) FORMAL disbursement ≠ income, profit … Useful english dictionary

Накладные/косвенные расходы — OVERHEADS OR INDIRECT COSTS (GB) Раходы, которые непосредственно не связаны с производством и сбытом товаров. Накладные расходы включают в себя затраты на энергоснабжение, амортизацию, содержание, эксплуатацию и текущий ремонт зданий, сооружений… … Словарь-справочник по экономике

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overhead budget

Смотреть что такое «overhead budget» в других словарях:

overhead budget — /ˌəυvəhed bʌdʒɪt/ noun a plan of probable overhead costs … Marketing dictionary in english

overhead budget — /ˌəυvəhed bʌdʒɪt/ noun a plan of probable overhead costs … Dictionary of banking and finance

overhead — over·head / ō vər ˌhed/ n: business expenses (as rent or insurance) not chargeable to a particular part of the work or product Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. overhead … Law dictionary

budget — I noun accountancy, accounts, allocation, allotment, allowance, appropriation, balance sheet, balance statement, distribution, estimated expenditures, planned disbursement, profit and loss account, provision, ration, statement, statement of… … Law dictionary

overhead — [adj/adv] up above above, aerial, aloft, atop, hanging, in the sky, on high, over, overhanging, roof, skyward, upper, upward; concept 586 Ant. below, underfoot overhead [n] general, continuing costs of operation budget, burden, cost, depreciation … New thesaurus

Budget — For the rental car company, see Budget Rent a Car. For the car insurance company Budget, see Budget Group of Companies. A budget (from old French bougette, purse) is a financial plan and a list of all planned expenses and revenues. It is a plan… … Wikipedia

overhead — Synonyms and related words: above, abovestairs, airward, aloft, aloof, budget, budget items, burden of expenditure, carrying charge, ceiling, charges, cost, cost of living, cost of living allowance, cost of living index, costs, direct costs,… … Moby Thesaurus

budget — Synonyms and related words: Swiss bank account, abundance, accounts, accounts payable, accounts receivable, accumulation, agenda, aggregate, allotment, allowance, amassment, amount, assets, backlog, balance, bale, bank account, batch, batting… … Moby Thesaurus

budget items — noun the expense of maintaining property (e.g., paying property taxes and utilities and insurance); it does not include depreciation or the cost of financing or income taxes • Syn: ↑operating expense, ↑operating cost, ↑overhead • Topics: ↑tax,… … Useful english dictionary

budget — I (New American Roget s College Thesaurus) n. apportionment, allowance; [estimate of] expenses. See accounting, plan. II (Roget s IV) n. Syn. estimates, estimated expenses, allocations, allowance, budgetary figures, accounts, financial statement … English dictionary for students

budget — n 1. estimate, statement, financial statement; costs, expenses, operating expenses, general expenses, overhead. 2. plan, blueprint, schedule, program. 3. allowance, ration, share, portion, part; allotment, allocation, percentage, quota. 4. stock … A Note on the Style of the synonym finder

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Бюджет общепроизводственных накладных (overhead costs) расходов

Это количественное выражение планов всех текущих затрат компании, связанных с производством продукции за исключением прямых затрат на материалы и оплату труда. Производственные накладные расходы включают в себя постоянную и переменную части (цеховые затраты и затраты на содержание и эксплуатацию оборудования)

Постоянная часть (амортизация, текущий ремонт и другие) планируется в зависимости от реальных потребностей производства, а переменная часть использует подход, основанный на нормативах.

Ниже сформируем таблицу 7, в которой сгруппируем исходные данные по общепроизводственным накладным расходам в зависимости от объемов деятельности.

Для выполнения калькулирования себестоимости единицы продукции, общепроизводственные накладные расходы подлежат распределению.

База распределения переменных расходов – это прямые затраты труда в чел.-час. В нашем случае это 38080 чел-час.

Ставка переменной составляющей составит 3 усл. ед. на 1 час (114240 / 38080).

Бюджет общепроизводственных накладных расходов

Важно помнить, что амортизационные отчисления не вызывают движения денежной наличности и поэтому они не учитываются при формировании расходной части БДДС (бюджета движения денежных средств). Поэтому постоянные накладные расходы должны быть использованы без учета суммы амортизации (24000 усл. ед.), поэтому эта сумма вычитается из общей суммы рассчитываемых общепроизводственных накладных расходов

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