- overhead standard costs
- n.制造费用间接费用标准成本
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
costs — Ⅰ. costs [plural] (also legal costs) ► LAW the money that helps pay for the lawyers and the court in a legal case, usually paid by the person or organization that has lost the case: »They were fined $50,000 and ordered to pay $10,000 in costs. →… … Financial and business terms
standard costing — ➔ costing * * * standard costing UK US noun [C or U] ACCOUNTING ► a system used for calculating the expected cost of a product by using data from similar projects to measure and control the real costs. A standard costing includes a share of… … Financial and business terms
standard performance — standard operator performance A predetermined level of performance for an operator or a process used as a basis for determining standard overhead costs. For example, standard performance may be expressed as the number of units of production per… … Accounting dictionary
standard performance — standard operator performance A concept used in work measurement to achieve comparability between a range of observations, for determining standard overhead costs, and as the basis for the calculation of some performance related bonus schemes.… … Big dictionary of business and management
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
cost standard — A predetermined level of cost expected to be incurred by a cost item used in the supply, production, or operation of a service, product, process, or cost centre. A cost standard is often applied to a performance standard in order to calculate… … Accounting 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
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms