manufacturing overhead efficiency variance | overhead efficiency variance

overhead utilisation variance

manufacturing overhead variance | overhead variance

overhead price variance

We are always looking for new ideas and at ways people are doing things, but the central themes of reducing the overhead, streamlining the process, partnering with industry, getting industry more involved, performance-based and commercial off-the-shelf are common themes you'll find in most countries in the world today.

As regards the calculation of the adjustment for commissions, it should be stressed that the applicant, although specifically requested, has not provided sufficient details which would have allowed a different allocation of its SGA expenses. In this context, the applicant’s claim on the calculation of the adjustment for commissions had to be rejected.

However, with this Liberal government a whole range of far more advanced strategies is often employed, such as: appointing a committee to study the dead horse; arranging a visit to other countries to see how other cultures ride dead horses; lowering the standards so that dead horses can be included; reclassifying the dead horse as living impaired, which is politically correct; harnessing several dead horses together to increase speed; providing additional funding aimed at increasing the dead horse's performance; doing a productivity study to see if a lighter rider would improve the dead horse's performance; declaring that as the d ...[+++]ead horse does not have to be fed it is less costly, carries lower overhead and therefore contributes substantially more to the bottom line of the economy; lowering the expected performance requirements for all horses so that dead horses are included; and finally and most important, promoting the dead horse to a Liberal cabinet position.

(36) To establish whether there had been significant price undercutting by the dumped imports at the same level of trade, the Commission made adjustments to the price of the Community producers to take account of the costs of handling, financing, storage and general and administration expenses, plus a reasonable level of profit for a stockholding importer.