Определение overhead-rate в Английский Язык Английский Язык словарь
(Ticaret) A percentage or fixed-dollar amount that allocates department or product overhead expenses to production on a labor hour, machine hour, labor dollar, material dollar or unit basis. Higher overhead rates indicate the grouping of a greater number of costs or pools on a general basis, and less identification of the direct drivers of those costs. (syn: burden rate)