consumable part

См. также в других словарях:

• consumable materials — Materials that are used in a production process although, unlike direct materials, they do not form part of the prime cost. Examples are cooling fluid for production machinery, lubricating oil, and sanding discs. In circumstances in which direct… …   Accounting dictionary

• consumable materials — Materials that are used in a production process although, unlike direct materials, they do not form part of the direct cost of sales. Examples are cooling fluid for production machinery, lubricating oil, and sanding discs. In circumstances in… …   Big dictionary of business and management

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