OVERHEADS OR INDIRECT COSTS (GB)
- OVERHEADS OR INDIRECT COSTS (GB)
- Накладные/косвенные расходы
Раходы, которые непосредственно не связаны с производством и сбытом товаров. Накладные расходы включают в себя затраты на энергоснабжение, амортизацию, содержание, эксплуатацию и текущий ремонт зданий, сооружений и оборудования, складские расходы и др. В накладные расходы также входят торговые издержки, издержки сбыта и административные издержки. Накладные расходы включаются в себестоимость продукции не прямо, а косвенно, т.е. пропорционально расходам на заработную плату, сырье и материалы и т.д. См. также Fixed cost. (US=Oncosts).
Новый англо-русский словарь-справочник. Экономика. — М.: Флинта, Наукa.
О.В. Сиполс.
2010.
Смотреть что такое "OVERHEADS OR INDIRECT COSTS (GB)" в других словарях:
indirect costs — indirect expenses Expenses that cannot be traced directly to a product or cost unit and are therefore overheads (compare direct costs). As some indirect product costs may, however, be regarded as cost centre direct costs, the indirect cost centre … Accounting dictionary
indirect costs — indirect expenses Expenses that cannot be traced directly to a product or cost unit and are therefore overheads (compare direct costs). Some indirect product costs may, however, be regarded as cost centre direct costs; the indirect cost centre… … Big dictionary of business and management
overheads — / əυvəhedz/ plural noun the indirect costs of the day to day running of a business, i.e. not money spent of producing goods, but money spent on such things as renting or maintaining buildings and machinery ● The sales revenue covers the… … Dictionary of banking and finance
overheads — UK US /ˈəʊvəhedz/ noun [plural] UK (US overhead [C or U]) ► ACCOUNTING, FINANCE the regular and necessary costs, such as rent and heating, that are involved in operating a business: cut/reduce/slash overheads »The combined company aims to reduce… … Financial and business terms
indirect overhead — UK US noun [C] ► ACCOUNTING a part of the overheads (= money that a business spends on buildings, equipment, etc.) that is not connected directly to producing a particular product or providing a particular service: »The costs of raw materials,… … Financial and business terms
non-production overhead costs — The indirect costs of an organization that are not classified as manufacturing overhead. They include administration overheads, selling overhead, distribution overhead, and (in some cases) research and development costs … Accounting dictionary
non-production overhead costs — The indirect costs of an organization that are not classified as manufacturing overhead They include administration overheads, selling overhead, distribution overhead, and (in some cases) research and development costs … Big dictionary of business and management
Construction costs — (of the electric power industry) All direct and indirect costs incurred in acquiring and constructing electric utility plant and equipment and proportionate shares of common utility plants. Included are the cost of land and improvements,… … Energy terms
Накладные/косвенные расходы — OVERHEADS OR INDIRECT COSTS (GB) Раходы, которые непосредственно не связаны с производством и сбытом товаров. Накладные расходы включают в себя затраты на энергоснабжение, амортизацию, содержание, эксплуатацию и текущий ремонт зданий, сооружений… … Словарь-справочник по экономике
Net profit — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Operating margin — In business, operating margin, operating income margin, operating profit margin or return on sales (ROS) is the ratio of operating income (operating profit in the UK) divided by net sales, usually presented in percent. Net profit measures the… … Wikipedia
