- machine(-hours) rate
- стоимость станко-часа
Англо-русский словарь промышленной и научной лексики. 2014.
machine(-hours) rate
Смотреть что такое "machine(-hours) rate" в других словарях:
machine hour rate — An absorption rate used in absorption costing, obtained by the formula: budgeted cost centre overheads/budgeted machine hours … Accounting dictionary
machine hour rate — An absorption rate used in absorption costing, obtained by the formula: budgeted cost centre overheads budgeted machine hours … Big dictionary of business and management
rate per machine hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead/budgeted machine hours. This rate may not be very useful for managers if overheads do not… … Accounting dictionary
rate per machine hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted machine hours. This rate may not be very useful for managers if overheads do not… … Big dictionary of business and management
machine tool — machine tooled, adj. a power operated machine, as a lathe, used for general cutting and shaping of metal and other substances. [1860 65] * * * Stationary, power driven machine used to cut, shape, or form materials such as metal and wood. Machine… … Universalium
'hours...' — hours... Album par David Bowie Sortie 4 octobre 1999 Enregistrement Seaview, Bermudes Durée 57:35 Genre rock Producteur … Wikipédia en Français
machine hour method — noun (business) A method of calculating depreciation by dividing the cost of a machine by the estimated number of hours of its useful life, and applying the resultant rate to the actual running hours in each year • • • Main Entry: ↑machine … Useful english dictionary
Machine pistol — This article is about full auto or burst capable pistols. For semi automatic weapons, see semi automatic pistol. A fully automatic Steyr M1912, which was used as a side arm by the Austro Hungarian Army A machine pistol is a handgun style,[1]… … Wikipedia
Machine gun — [ thumb|200px|An illustration of later model 19th century Gatling gun. It was a multi barreled rotary machine gun fired via a manual crank, which mechanically loaded and primed cartridges from the hopper above the gun] : For other uses of the… … 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
Overhead Rate — In managerial accounting, a cost added on to the direct costs of production in order to more accurately assess the profitability of each product. Overhead costs are all costs that are not directly related to the production of the good to be sold … Investment dictionary
