Outlines of planning and control overhead costs

• Gayfulina N.P.

  Vladivostok State University of Economics and Service
  Vladivostok. Russia

The planned and control calculations in the production sphere - is a calculation of process cost per period of time. Besides a direct production costs account a burden costs are also of particular importance. The magnitude of overhead costs is a special object of planning and control as they contribute growing share in total costs in modern industry.

Keywords: overhead costs of the place, the coefficient of variation, deviation of the load, the load factor of power.