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factory overhead

  • 工厂制造费用：指工厂生产过程中除了直接材料和直接人工以外的所有费用，如租金、水电费、设备维护费等。

双语例句

  1. Labor and factory overhead known as conversion cost, are often through the process.
    直接人工、制造费用是转换成本，整个生产过程都要发生。
  2. Although factory overhead normally cannot be identified with the individual jobs, it is an essential component of manufacturing costs.
    尽管制造费用很难和具体工作联系到一起，但却是制造成本的必要组成部分。
  3. Thus, in order to provide timely COST data, factory overhead COSTs are assigned or applied to production by using a predetermined rate.
    出于这种考虑，制造费用可以按一确定的比例进行分配各产品的生产成本。

网络短语

  • factory overhead rate
    工厂间接费用分配率；制造费用率
  • Fixed Factory Overhead
    固定制造费用
  • Variable Factory Overhead
    变动制造费用
  • Predetermined factory overhead rate
    预定制造费用分配率
  • variable factory overhead cost
    变动的工厂制造费用

同义词

manufacturing burdenmanufacturing overhead
[会计]制造费用；间接制造成本

英英释义

  • Factory overhead, also called manufacturing overhead or factory burden, is the total cost involved in operating all production facilities of a manufacturing business. It generally applies to indirect labor and indirect cost, it also includes all costs involved in manufacturing with the exception of the cost of raw materials and direct labor.