Traduction de «Coûts indirects non imputés » (Français → Anglais) :

unabsorbed overhead

unabsorbed overhead | unabsorbed cost | unabsorbed overhead cost

underapplied overhead | underabsorbed burden | underabsorbed indirect costs | underallocated indirect costs | underapplied indirect costs

underapplied overhead [ underabsorbed burden ]

applied overhead | absorbed burden | absorbed overhead | applied burden | manufacturing overhead allocated

predetermined factory overhead rate [ predetermined overhead rate | budgeted factory overhead rate | budgeted overhead rate ]

indirect costs | overheads

14. Regrets that the state aid-based compensation regime for indirect costs has created a new source of unfair competition on the EU single market among producers in electricity-intensive sectors, some of whom receive financial support from the authorities in their countries; urges that this compensation be harmonised and, if justified, be granted at European level in order to ensure a level playing field with global competitors and among European producers and ensure effective carbon leakage protection; notes that this is especially true for the six non-ferrous metals that are traded against prices determined by g ...[+++]lobal demand and supply, mostly set by the London Stock Exchange; understands, therefore, that base metal producers are ‘price-takers’, which are unable to pass cost increases on to their customers; reaches the conclusion that it is imperative to keep compensations on indirect emissions in place; refers to the agreement on the establishment and operation of a market stability reserve which states that ‘in pursuing the goal of a level playing field, that review should also consider harmonised arrangements to compensate for indirect costs at the Union level’ ; refers in this connection to Council Regulation (EC) No 1/2003 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty and to Articles 107 and 108 of the Treaty on the Functioning of the European Union; calls on the Commission to review the impact of various energy support schemes on the retail prices of energy which indirectly influence competitiveness of energy-intensive industries in individual Member States;

17. Regrets that the state aid-based compensation regime for indirect costs has created a new source of unfair competition on the EU single market among producers in electricity-intensive sectors, some of whom receive financial support from the authorities in their countries; urges that this compensation be harmonised and, if justified, be granted at European level in order to ensure a level playing field with global competitors and among European producers and ensure effective carbon leakage protection; notes that this is especially true for the six non-ferrous metals that are traded against prices determined by g ...[+++]lobal demand and supply, mostly set by the London Stock Exchange; understands, therefore, that base metal producers are ‘price-takers’, which are unable to pass cost increases on to their customers; reaches the conclusion that it is imperative to keep compensations on indirect emissions in place; refers to the agreement on the establishment and operation of a market stability reserve (2014/0011/COD) which states that ‘in pursuing the goal of a level playing field, that review should also consider harmonised arrangements to compensate for indirect costs at the Union level’; refers in this connection to Council Regulation (EC) No 1/2003 on the implementation of the rules on competition laid down in Articles 81 and 82 of the Treaty and to Articles 107 and 108 of the Treaty on the Functioning of the European Union ; calls on the Commission to review the impact of various energy support schemes on the retail prices of energy which indirectly influence competitiveness of energy-intensive industries in individual Member States;

(b) indirect overhead to be allocated to a good, the direct cost ratio used to allocate indirect overhead to the good is used to determine the amount of excluded costs to be subtracted from the indirect overhead allocated to the good.

The following example illustrates the application of the direct cost ratio method used by a producer of a good to allocate indirect overhead where the producer has chosen to calculate the net cost of the good in accordance with paragraph 6(11)(b) of these Regulations and where excluded costs are included in indirect overhead.