Finans
sabit uretim genel giderleri
İngilizce: fixed production overheads
Türkçe Tanım
Fabrika kirasi, uretim ekipman amortismani, imalat tesisleri sigortasi ve denetim personeli maaslari dahil uretim hacminden bagimsiz olarak sabit kalan dolayli imalat maliyetleridir. IAS 2 kapsaminda sabit uretim genel giderleri normal uretim kapasitesine gore envantere dagitilir ve dagitilmamis genel giderler olustuklari donemde giderlestirilir. Sabit ve degisken uretim genel giderleri arasindaki ayrimin anlasilmasi urun maliyetlendirme, fiyatlandirma kararlari ve basabas analizi icin esastir.
English Definition
Indirect manufacturing costs that remain constant regardless of production volume, including factory rent, depreciation of production equipment, insurance on manufacturing facilities, and supervisory staff salaries. Under IAS 2, fixed production overheads are allocated to inventory based on normal production capacity, with unallocated overheads expensed in the period incurred. Understanding the distinction between fixed and variable production overheads is essential for product costing, pricing decisions, and breakeven analysis.