indirect materials


indirect materials
 косвенные (непрямые) затраты материалов; затраты материальных ценностей вспомогательного характера, которые не могут быть прямо и экономично отнесены на конкретный продукт и требуют определенного способа распределения; относятся к общепроизводственным расходам.

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

Look at other dictionaries:

  • indirect materials — UK US noun [plural] ► ACCOUNTING, PRODUCTION things that are used in making a product that do not become part of that product when it is finished, for example, electricity or water: »Cost savings on indirect materials can often be substantial. →… …   Financial and business terms

  • indirect materials — Those materials that do not feature in the final product but are necessary to carry out the production, such as machine oil, cleaning materials, and consumable materials. Compare: direct materials …   Accounting dictionary

  • indirect materials — Those materials that do not feature in the final product but are necessary to carry out the production, such as machine oil, cleaning materials, and consumable materials. Compare direct materials …   Big dictionary of business and management

  • indirect materials cost — The expenses incurred in providing indirect materials …   Accounting dictionary

  • Косвенные материальные затраты (INDIRECT MATERIALS COST)  — Затраты на материалы, которые не связаны непосредственно с производством того или иного продукта. Примерами являются расходные материалы, используемые при наладке, смазке и техобслуживании, замена мелких деталей …   Словарь терминов по управленческому учету

  • materials cost — The expenditure incurred by an organization on direct materials or indirect materials. The expenditure on direct materials is part of prime cost and that on indirect materials is a manufacturing overhead …   Accounting dictionary

  • materials cost — The expenditure incurred by an organization on direct materials or indirect materials The expenditure on direct materials is part of direct cost of sales and that on indirect materials is a manufacturing overhead …   Big dictionary of business and management

  • Indirect costs — are costs that are not directly accountable to a cost object (such as a particular function or product). Indirect costs may be either fixed or variable. Indirect costs include taxes, administration, personnel and security costs, and are also… …   Wikipedia

  • Indirect rule — is a type of European colonial policy in which the traditional local power structure, or at least part of it, is incorporated into the colonial administrative structure. It was practiced in large parts of the British Empire, especially British… …   Wikipedia

  • 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

  • Indirect bandgap — In semiconductor physics, an indirect bandgap is a bandgap in which the minimum energy in the conduction band is shifted by a k vector relative to the valence band. The k vector difference represents a difference in momentum.Semiconductors that… …   Wikipedia