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POHR
(redirected from Predetermined overhead rate)

    Also found in: Wikipedia 0.01 sec.
AcronymDefinition
POHRPredetermined Overhead Rate (managerial accounting)
POHRProcess on Help Request
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Factory overhead costs are applied to the job using the predetermined overhead rate (see the National Public Accountant, April, 1993, "Accounting Scene" article for a discussion of this rate).
Job order costing by Winicur, Barbara / The National Public Accountant
For example, given an estimated $60,000 factory overhead cost and an allocation basis of 3,000 machine hours, the predetermined overhead rate would be $60,000/3,000 hours = $20 per machine hour.
Cost accounting essentials by Winicur, Barbara / The National Public Accountant
 
 
 
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