factory overhead budget


factory overhead budget
 бюджет (смета) общепроизводственных расходов; детализированный план предполагаемых производственных затрат, отличных от затрат прямых материалов и прямого труда, которые необходимы для выполнения производственной программы, намеченной в будущем периоде; основное назначение
 аккумулировать общепроизводственные расходы по всем подразделениям с целью последующего их контроля и расчета нормативного коэффициента распределения этих расходов на отдельные объекты калькулирования.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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