- direct variable overhead
- Экономика: прямые переменные накладные расходы
Универсальный англо-русский словарь. Академик.ру. 2011.
direct variable overhead
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Overhead (business) — In business, overhead or overhead expense refers to an ongoing expense of operating a business (also known as Operating Expenses rent, gas/electricity, wages etc.). The term overhead is usually used to group expenses that are necessary to the… … Wikipedia
direct costs — Costs of direct material and labor, and variable overhead incurred in producing a product … Black's law dictionary
direct costs — Costs of direct material and labor, and variable overhead incurred in producing a product … Black's law dictionary
Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… … Wikipedia
Overhead valve — OHV redirects here. OHV may also refer to Off highway vehicle. Components of a pushrod valve actuation system … Wikipedia
Overhead camshaft — A cylinder head sliced in Fifths shows two overhead camshafts one above each of the two valves. Overhead cam (OHC) valvetrain configurations place the engine camshaft within the cylinder heads, above the combustion chambers, and drive the valves… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
locomotive — locomotively, adv. locomotiveness, locomotivity, n. /loh keuh moh tiv/, n. 1. a self propelled, vehicular engine, powered by steam, a diesel, or electricity, for pulling or, sometimes, pushing a train or individual railroad cars. 2. an organized… … Universalium
Railway electrification system — Railway electrification supplies electrical energy to railway locomotives and multiple units so they can operate without having a reciprocating engine of their own.CharacteristicsThe main advantage of electric traction is a higher power to weight … Wikipedia
Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… … Wikipedia
total standard production cost — The total of standard direct materials cost, standard direct labour cost, the standard fixed overhead cost, and the standard variable overhead cost … Accounting dictionary
