- cost overhead
- сущ. накладные расходы (!)
English-Russian project management dictionary. 2013.
English-Russian project management dictionary. 2013.
overhead cost — ➔ cost1 * * * overhead cost UK US noun [C] ► ACCOUNTING INDIRECT COST(Cf. ↑indirect cost) … Financial and business terms
cost incurred — index expenditure, expense (cost), overhead Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
Overhead projector — in operation during a classroom lesson An overhead projector is a variant of slide projector that is used to display images to an audience. Contents 1 Mechanism … Wikipedia
overhead — over·head / ō vər ˌhed/ n: business expenses (as rent or insurance) not chargeable to a particular part of the work or product Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. overhead … Law dictionary
cost — n 1: the amount or equivalent paid or charged for something 2 pl: expenses incurred in litigation; esp: those given by the law or the court to the prevailing party against the losing party Merriam Webster’s Dictionary of Law. Merriam Webster.… … Law dictionary
overhead expense — ➔ expense * * * overhead expense UK US noun [C] ► ACCOUNTING INDIRECT COST(Cf. ↑indirect cost) … Financial and business terms
overhead analysis sheet — overhead distribution summary A form on which the manufacturing overhead is charged to the cost centres of an organization by using appropriate allocation or apportionment techniques for each item of overhead cost … 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
Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … Wikipedia
overhead cost absorbed — overhead cost recovered The actual production for a period multiplied by the overhead absorption rate budgeted for that period … Accounting dictionary
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia