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1 direct costing
бухг., вир. калькуляція собівартості за змінними витратамиметодика обчислення собівартості, за якою всі витрати (variable manufacturing costs) на основні виробничі матеріали (direct material), виробничу робочу силу (direct labour) та змінні накладні витрати (variable overhead costs) співвідносяться із собівартістю виробничої продукції (cost of goods manufactured), а постійні накладні витрати (fixed overhead costs), тобто «витрати звітного періоду» (period costs), списуються з надходжень (revenue²); ♦ методика обчислення собівартості за змінними витратами застосовується в галузі внутрішнього управління (internal management) для оцінювання запасів (inventory valuation), прийняття короткострокових рішень (decision-making), визначення доходів (income³), аналізу витрат і т. ін., на відміну від методики обчислення собівартості з повним розподілом витрат (absorption costing), що застосовується для зовнішньої звітності (external reporting)direct costing:: variable costing:: marginal costing (англ.)* * *калькуляція за змінними витратами; обчислення собівартості за змінними витратами; розрахунок за змінними витратами -
2 system
1) система 2) устаткування; пристрій - assembly system
- autolayout system
- automated accounting system
- automated photomasking system
- automated photomask system
- automatic data асquisition system
- automatic data analysis system
- automatic data digitizing system
- base-metal system
- batch system
- bi-etching system
- bubble test system
- building-block layout system
- CAD system
- cassette-to-cassette system
- chopping system
- closed-tube oxidation-diffusion system
- code-translation data system
- command retrieval system
- computer-aided design system
- conductor paste system
- conductor system
- continuous stage motion e-beam system
- Czochralski production system
- damage tolerant system
- data асquisition and display system
- data analysis and reduction system
- data collection and processing system
- decision data support system
- decision-support system
- deep-UV projection system
- design automation system
- die attach system
- dielectric paste system
- dielectric system
- diffusion system
- direct step-on-wafer system
- direct-write e-beam system
- dopant system
- double-chamber vacuum-deposition system
- double-track system
- electron-beam mask system
- electron-beam projection system
- encapsulation welding system
- epitaxial growth system
- epitaxial system
- epoxy dispensing system
- etchant regeneration system
- etching system
- etch/strip system
- evaporation system
- exposure system
- fabrication system
- fault-tolerant system
- flex-fab system
- flexible machining system
- fly’s eye system
- gate-array layout system
- Gaussian-beam e-beam system
- Genesil system
- graphite furnace atomic absorption system
- hierarchically CAD system
- hierarchical-oriented CAD system
- high-resolution electron-beam system
- IC system
- image projection system
- indexing system
- ink system
- in-line system
- integrated programmable gate-array system
- ion-beam system
- ion-beam sputtering system
- isoplanar system
- laminar-flow system
- lead-forming system
- lead-frame assembly system
- lithographic system
- lithography system
- logic analysis system
- logic synthesis system
- mask alignment and exposure system
- metal system
- metallization system
- Micralign system
- micro-Optical Electro-Mechanical systems MOEMS
- micro-Optical Electro-Mechanical systems
- micropower system
- multichip system
- multicircuit microprocessor system
- multidomain system
- multiple-tens camera system
- negative-resist system
- non-real-time data automation system
- one-step t-fault diagnosable system
- one-to-one scanning system
- on-line circuit analysis system
- on-line circuit design system
- open-ended CAD system
- open-tube system
- palladium-silver thick-film conductor system
- palladium-silver conductor system
- paste system
- photomasking system
- photorepeating system
- pick-and-place system
- planar plasma system
- plenum flush system
- portable CAD system
- positive resist system
- preinsertion processing system
- printed-circuit board assembly system
- printed-circuit assembly system
- probing system
- processing system
- production system
- projection printing system
- projection system
- quick vacuum system
- reduced system
- reducing electron -beam projection system
- reducing electron projection system
- reflow soldering system
- rinser/dryer system
- screen printing system
- scribing system
- self-documenting CAD system
- self-repair system
- sequentially t-fault diagnosable system
- shaped-beam e-beam system
- single-chip system
- SMIF system
- software test-bed system
- solder evacuation system
- solder fusion system
- split-chamber vacuum coating system
- split-field alignment system
- step-and-repeat system
- step-and-repeat photomask system
- step-on-wafer projection system
- surface measurement system
- terminal point detection system
- thermal mapping system
- thick-film resistor system
- transfer system
- transport system
- tri-metal system
- trimming system
- turnkey CAD system
- UV exposure system
- vacuum-deposition system
- vacuum purge system
- variable-shaped electron-beam exposure system
- vector-scan e-beam system
- wafer gaging system
- wafer routing system
- wafer-scale system
- wafer-stepper projection system
- wave solder system
- wiring system
- X-ray exposure system
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