- direct overheads
- прямые издержки, относимые к издержкам производства
English-russian dctionary of contemporary Economics. 2014.
direct overheads
Смотреть что такое "direct overheads" в других словарях:
direct overhead — A fraction of overhead costs devoted to the manufacturing sector of a firm to cover expenses such as rent and utilities. Bloomberg Financial Dictionary * * * direct overhead direct overhead ➔ overhead * * * direct overhead UK US noun [C]… … Financial and business terms
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
direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit It is one of the cost classifications making up the direct cost of a cost unit; it is quantified as the… … Big dictionary of business and management
direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit. It is one of the cost classifications making up the prime cost of a cost unit; it is quantified as the… … Accounting dictionary
direct materials cost — Expenditure on direct materials It is one of the cost classifications that make up the direct cost of a cost unit and is ascertained by collecting together the quantities of each material used on each product by means of materials requisitions… … Big dictionary of business and management
direct labour hour rate — labour hour rate 1) The individual rate of pay per hour paid to operators categorized as direct labour 2) An absorption rate used in absorption costing. It is obtained by the following formula: (budgeted cost centre overheads)/(budgeted direct… … Accounting dictionary
direct materials cost — Expenditure on direct materials. It is one of the cost classifications that make up the prime cost of a cost unit and is ascertained by collecting together the quantities of each material used on each product by means of materials requisitions… … Accounting dictionary
direct labour hour — An hour spent working on a product, service, or cost unit produced by an organization by those operators whose time can be directly traced to the production. The direct labour hour is sometimes used as a basis for absorbing manufacturing… … Accounting dictionary
direct labour — /daɪˌrekt leɪbə/ noun the cost of the workers employed which can be allocated to a product, not including materials or overheads … Marketing dictionary in english
ING Direct — is a marketing name for a branchless direct bank with operations in Australia, Canada, France, Germany (branded ING DiBa ), Austria (branded ING DiBa ), Italy, Japan, Netherlands (branded Postbank ), Spain, United Kingdom and the United States.… … Wikipedia
percentage on direct labour cost — A basis used in absorption costing for absorbing the production overheads into the cost units produced. The formula used is: (budgeted production overheads × 100)/budgeted direct labour cost … Accounting dictionary
