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Each term must be translated differently. And, "FERTIGUNGSSTUNDEN, FERTIGUNGSPERSONALKOSTEN UND FERTIGUNGSGEMEINKOSTEN, BESTÄNDE" cannot be associated to "work in progress" as none of these terms are "works".
I think the "work in progress" explanation may fit in this context overall. It seems that "im Umlauf" may just mean "in process" here...we usually call it "work in process (or progress) (= "WIP") in terms of inventory valuation, which has material, labor, and overhead components...as far as "Umlaufstunden," it is perhaps the manufacturing time / hours involved in calculating a component of WIP...Just my take....
I think the translation will vary depending on the context, which is different each time.
Fertigungsgemeinkosten im Umlauf = current/circulating production overheads
Bestände/Material im Umlauf = (near enough) stocks and work in progress
Umlaufstunden/Umlaufzeit = production time
What do people think?
Automatic update in 00:
12 hrs confidence:
im Umlauf, d.h. umlaufend
current, floating, circulating
Explanation: Bestände mpl (MaW) inventory – inventories – stock(s) – merchandise on hand – stock on hand – (GB stock-in-trade (syn Vorräte)
Fertigungsgemeinkosten pl (KoR) factory … overhead/expense … production overhead
Fertigungskosten pl (KoR) manufacturing – production – factory – conversion … cost
Umlaufende Betriebsmittel npl (StR) (normal inventory of) current assets
Umlaufvermögen n (ReW) current assets – (GB) floating assets
(Schäfer, Wirtschaftswörterbuch, Band II: Deutsch – Englisch)