| 单词 | manufacturing overhead |
| 释义 | manufacturing overhead manufacturing overhead(factory overhead; production overhead) The costs of production that cannot be traced directly to the product or cost unit. Apart from the direct costs, all other costs incurred in the manufacturing process are the manufacturing overhead; examples include depreciation of machinery, factory rent and business rates, cleaning materials, and maintenance expenses. manufacturing profit/loss(production profit/loss) The difference between the value of the goods transferred from a manufacturing account to a trading account at a price other than the cost of goods manufactured, and the cost of goods manufactured. This difference is measured in organizations wishing to submit the production department to market prices; it involves crediting production according to some formula, such as a price per unit. |
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