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overabsorption / underabsorption

Czech translation: přečerpání / nevyčerpání

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:overabsorption / underabsorption
Czech translation:přečerpání / nevyčerpání
Entered by: Pavel Prudký

20:19 Oct 12, 2012
English to Czech translations [PRO]
Bus/Financial - Accounting / Administrative expenses
English term or phrase: overabsorption / underabsorption
Information technology and human resources, formation and vocational and advanced training, works council must be offset direct according to the causation principle (e.g. IT by means of device overheads, human resources by means of allocations). That way only the overabsorption/underabsorption for the administrative costs remain.
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Operating result I
The difference of gross margin less overabsorption/underabsorption and sales and administration costs is the operating result I (to be shown additionally in % of sales).
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Deviations from the normal remuneration have effects on the overabsorption/underabsorption and/or the sales and administration costs.
During the fiscal year, the expected entitlement is to be measured on the basis of the current planning/forecast (cf. Chap. A6).
For the corporate planning, these methods are to be applied by analogy on the basis of the planned results for the year.
Pavel Prudký
přečerpání / nedočerpání
Explanation:
(plánované/přidělené) částky na správní výdaje
Selected response from:

Jiri Lonsky
Czech Republic
Local time: 05:42
Grading comment
děkuji
4 KudoZ points were awarded for this answer



Summary of answers provided
4režijní náklady vyšší/nižší než plánované
Hana Rutova
4přečerpání / nedočerpání
Jiri Lonsky


  

Answers


9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
režijní náklady vyšší/nižší než plánované


Explanation:
Over or under absorption of overheads meaning:
Overhead expenses are usually applied to production on the basis of predetermined rates. The pre-determined rate may present estimated or actual cost. The actual overhead cost incurred and overhead applied to the production will seldom be the same. But due to certain reasons the difference between two may arise.

Over absorptions:
If the amount applied exceeds, the actual overhead, it is said to be an over absorption of overheads.

Under absorption:
If the amount applied is short fall of the actual overhead in production it is said to be the under absorption of overheads.


    Reference: http://www.publishyourarticles.net/knowledge-hub/cost-accoun...
Hana Rutova
Local time: 05:42
Native speaker of: Czech
PRO pts in category: 16
Notes to answerer
Asker: děkuji, takže to je přečerpání/nevyčerpání ... díky!

Login to enter a peer comment (or grade)

13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
přečerpání / nedočerpání


Explanation:
(plánované/přidělené) částky na správní výdaje

Jiri Lonsky
Czech Republic
Local time: 05:42
Native speaker of: Native in CzechCzech, Native in EnglishEnglish
PRO pts in category: 16
Grading comment
děkuji
Login to enter a peer comment (or grade)



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