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1 затраты цеховые
departmental cost(s) -
2 цеховые издержки
1) Engineering: shop overhead2) Economy: departmental cost, departmental costs3) Business: shop overheads, work shop overheads -
3 бухгалтерский учёт
Практические методы учёта. Этот термин также относится к общепринятым правилам и условным обозначениям практикующих бухгалтеров. — The practical art of the account. The term also refers to the generally accepted rules and conventions of practicing accountants.
Система учёта издержек, в помощью которой сбор данных об издержках и их анализ осуществляются в соответствием с ответственностями отдельных управляющих по отделам и подразделениям. — A system of cost reporting by which costs are accumulated and analyzed according to the departmental or divisional responsibilities of individual managers.
Russian-English Dictionary "Microeconomics" > бухгалтерский учёт
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