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・ Factory Girl (The Rolling Stones song)
・ Factory Girl (TV series)
・ Factory Girls
・ Factory glass
・ Factory Green
・ Factory Hill
・ Factory House
・ Factory inspector
・ Factory Instrumentation Protocol
・ Factory Island 1, Ontario
・ Factory leader
・ Factory mark
・ Factory method pattern
・ Factory name
・ Factory Orders
Factory overhead
・ Factory Physics
・ Factory Point
・ Factory Point, Virginia
・ Factory Records
・ Factory Records discography
・ Factory reset
・ Factory second
・ Factory Shanghai
・ Factory ship
・ Factory Shop
・ Factory Showroom
・ Factory Star
・ Factory system
・ Factory Theater


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Factory overhead : ウィキペディア英語版
Factory overhead

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. Factory overhead also includes certain costs such as quality assurance costs, cleanup costs, and property insurance premiums.


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Factory overhead」の詳細全文を読む



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