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English to German translations [PRO] Bus/Financial - Manufacturing
English term or phrase:making order
Aus einem internen Revisionsbericht (audit report), Unternehmen der Papierbranche:
Manufacturing Fixed Costs - the direct costs are recorded by cost centre (DN1, DN2) and are applied to each machine. The shared cost centres are divided between the machines. The direct costs corresponding to the Finishing area are applied 100% to finishing. These criteria have not modified in the last year. The distribution of fixed expenses by Business and SGB is made proportional to the machine hours recorded for each **making order (O.F.)**.
The Bill of Materials of XXX’s products includes the percentage of broke that must be introduced in each **making order**. Nevertheless these are not valued in the BOM.
Making order = Fertigungsauftrag? Und wofür steht die Abkürzung "O.F."?