inne pojęcie factory burden

czy koszty ponoszone na wydziałach produkcyjnych, których nie da się jednoznacznie przypisać okreśłonym produktom (Tematyczny Leksykon Rachunkowosci Marty Sikorskiej)

czyli niemieckie Betriebsgemeinkosten

Production overhead costs included machine- and space-related costs such as
maintenance, depreciation, insurance, supervision and utility costs. ...
www.utdallas.edu/~swchang/Jurgen.doc
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For a complete cost picture, all overheads have to be shared out. The process of sharing out overhead costs, along with the attribution of direct costs, to end products/services is termed absorption costing. If nothing else, a manufacturing business has to share out production overhead costs in order to establish stock values. A service industry business is not so obliged to share out overheads but would not obtain any of the other benefits listed above without doing so
plu s sporo informacji na ten temat tutaj...
www.acca.co.uk/publications/studentaccountant/28444 - 46k -