| 释义 |
oncost|ˈɒnkɒst|
[f. on adv. + cost n.]
1. local Sc.
a. Contingent cost or charge; ‘extra or additional expense’ (Jamieson).
b. attrib. or adj. Applied (esp. among miners) to work done on time wages. oncost men (also oncosts), men who work on such terms.
(The oncost of a coal-mine includes all the cost of upkeep, making and maintaining shafts and roads, pumping, etc., as opposed to the amount paid for actually hewing the coal and bringing it to the surface. The latter work is paid by the piece; but engineers and others employed on the oncost work are of necessity paid by time.)
1795J. F. Erskine Agric. Survey Clackmannansh. 401 (Jam.), [This] yields but a very small return to the coal⁓master, on account of the overpowering contingent expenses known in collieries by the name of Oncost. 1887Scotsman 30 May 7/1 The oncost men, who receive fixed wages for various duties at the colliery. 1892Labour Commission Gloss., Oncost labour. Enginemen, labourers, and others working for a fixed rate of wages, per day, or per hour (such as foremen), &c., who must be paid although only half the furnaces may be working. 1894N.B. Daily Mail 15 Sept. 5 In Uddingston district only four oncosts worked.
2. Overhead expenses or costs. Also attrib.
1912J. G. Williamson Counting-House & Factory Organisation 65 Oncost expenditure, such as wages of foremen, labourers, and general works supplies, etc...is dealt with in the same manner. Ibid. 71 Establishment Charges or Oncost is every expense in the Profit and Loss Account other than the prime cost of Productive work. 1924J. Stamp Stud. Current Probl. Finance & Govt. 18 Such a tabulation..would enable us to..test its ratios of oncost and various kinds of unit efficiency. 1931H. E. Colesworthy Pract. Directorship xii. 120 Overhead or running charges, such as salaries, office expenses, selling expenses, and so on, are termed ‘oncost’. Ibid., It is sometimes customary to divide oncost into two classes—‘works oncost’ and ‘office oncost’. 1970Money Which? Mar. 25/2 Another method is to take the figure arrived at by the first method, but add to it what is known as manufacturing ‘on-cost’. This is a proportion of your manufacturing overheads, such as the rent, rates, lighting and heating of your factory or workshop. 1972Accountant 23 Mar. 383/1 The problem becomes even more obscure when we look at oncost loadings—obviously the administrative backing is an essential part of running any business. |