- actual manufacturing overhead
- n.实际间接制造费用
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
actual manufacturing overhead
Look at other dictionaries:
Overhead crane — An overhead crane, featuring runways, bridge, and hoist in a traditional industrial environment … Wikipedia
Pre-determined overhead rate — A pre determined overhead rate is the rate used to apply manufacturing overhead to work in process inventory. It is calculated as estimated manufacturing overhead cost divided by estimated amount of cost driver or activity base. Common activity… … Wikipedia
Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of … Investment dictionary
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 — The indirect costs of operating a business that fluctuate somewhat with the level of business activity, but are incurred even if business activity is minimal. While most overhead costs such as rent, salaries and insurance are typically fixed,… … Investment dictionary
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
Single Minute Exchange of Die — (SMED) is one of the many lean production methods for reducing waste in a manufacturing process. It provides a rapid and efficient way of converting a manufacturing process from running the current product to running the next product. This rapid… … Wikipedia
Single-Minute Exchange of Die — (SMED) is one of the many lean production methods for reducing waste in a manufacturing process. It provides a rapid and efficient way of converting a manufacturing process from running the current product to running the next product. This rapid… … Wikipedia
Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… … Wikipedia
aerospace industry — Introduction assemblage of manufacturing concerns that deal with vehicular flight within and beyond the Earth s atmosphere. (The term aerospace is derived from the words aeronautics and spaceflight.) The aerospace industry is engaged in the … Universalium
India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… … Universalium
