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1 калькулирование полной себестоимости продукции
Banks. Exchanges. Accounting. (Russian-English) > калькулирование полной себестоимости продукции
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2 калькуляция себестоимости с учетом фиксированных и переменных издержек
Banks. Exchanges. Accounting. (Russian-English) > калькуляция себестоимости с учетом фиксированных и переменных издержек
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3 калькуляция себестоимости с полным распределением затрат
1) Economy: absorption costing (между изделиями)2) Accounting: conventional costing, full costing3) Makarov: conventional costing (между изделиями)Универсальный русско-английский словарь > калькуляция себестоимости с полным распределением затрат
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4 калькуляция себестоимости методом полного поглощения затрат
калькуляция себестоимости методом полного поглощения затрат
Система калькуляции себестоимости, в которой прямые материальные и трудозатраты, а также все элементы производственных накладных расходов (постоянные или переменные) включаются (поглощаются) в себестоимость продукции.
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EN
Русско-английский словарь нормативно-технической терминологии > калькуляция себестоимости методом полного поглощения затрат
См. также в других словарях:
full costing — UK US noun [U] ► ACCOUNTING ABSORPTION COSTING(Cf. ↑absorption costing) … Financial and business terms
full costing method — full costs A method of costing a product or service that charges all the costs of an organization, both direct costs and overheads, to the cost unit. The full costing method usually takes the absorption approach to the costing of products and… … Accounting dictionary
Full Costing — A managerial accounting method that describes when all fixed and variable costs, including manufacturing costs, are used to compute the total cost per unit. Full costing includes these costs when computing the amount of money it takes to produce… … Investment dictionary
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
absorption costing — ➔ costing * * * absorption costing UK US noun [U] (also full costing) ► ACCOUNTING a method of calculating the cost of a product where all fixed costs (= costs that are the same each month) are included → Compare MARGINAL COSTIN … Financial and business terms
absorption costing — full absorption costing; = total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption. Costs are first apportioned to cost centres, where they… … Accounting dictionary
absorption costing — full absorption costing; total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption Costs are first apportioned to cost centres, where they are … Big dictionary of business and management
Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… … Investment dictionary
full absorption costing — See: absorption costing … Accounting dictionary
full cost pricing — An approach to setting selling prices that attempts to ensure that the price of a good or service is based on all the costs incurred in its supply, including overheads It usually involves an absorption approach to the costing of units. Compare… … Big dictionary of business and management
marginal costing — direct costing; = variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss … Accounting dictionary