standard variable overhead rate
- standard variable overhead rate
нормативный коэффициент переменных общепроизводственных расходов; рассчитывается делением общей суммы планируемых переменных общепроизводственных расходов на базовый критерий распределения, обычно, ожидаемое количество человеке - часов прямого труда (может использоваться и другая база распределения, например, машине - часы, единицы готовой продукции, сумма заработной платы).
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания".
Топсахалова Ф.М..
2012.
Look at other dictionaries:
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 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
Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… … Investment dictionary
variable 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 variable overhead absorption rate per hour. See: overhead… … 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
Bit rate — Bit rates Decimal prefixes (SI) Name Symbol Multiple kilobit per second kbit/s 103 megabit per second Mbit/s 106 gigabit per second Gbit/s 109 … 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
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Advanced Audio Coding — AAC redirects here. For other uses, see AAC (disambiguation). Advanced Audio Codings iTunes standard AAC file icon Filename extension .m4a, .m4b, .m4p, .m4v, .m4r, .3gp, .mp4, .aac Internet media type audio/aac, audio/aacp, au … Wikipedia
