Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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 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
fixed overhead volume variance — overhead volume variance; = volume variance In a standard costing system, the difference arising between the actual production in units and the budgeted production, valued at the standard fixed overhead absorption rate per unit. It measures the… … Accounting dictionary
fixed overhead efficiency variance — In a system of standard costing, the difference arising between the actual labour hours worked and the standard time allowed for the quantity actually produced, valued at the standard fixed overhead absorption rate per hour. See: overhead… … Accounting dictionary
fixed overhead capacity variance — capacity usage variance; = idle capacity variance In a system of standard costing, the difference arising between the actual hours worked and the budgeted capacity available, valued at the standard fixed overhead absorption rate per hour. It can… … Accounting dictionary
fixed overhead absorption rate — The budgeted fixed overheads divided by the budgeted standard hours, budgeted production in units, or other budgeted production measure. See: absorption rate … Accounting dictionary
overhead efficiency variance — overhead productivity variance; = productivity variance In a standard costing system, that part of the overhead total variance that arises from the more or less efficient use of the time available to carry out the actual production. It compares… … 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
Symbol rate — In digital communications, symbol rate (also known as baud or modulation rate) is the number of symbol changes (waveform changes or signalling events) made to the transmission medium per second using a digitally modulated signal or a line code.… … Wikipedia
Premium-rate telephone number — Premium rate telephone numbers are telephone numbers for telephone calls during which certain services are provided, and for which prices higher than normal are charged. Unlike a normal call, part of the call charge is paid to the service… … Wikipedia
