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normal costing

См. также в других словарях:

  • Extended Normal Costing — In managerial accounting, a method of tracking production costs based on an approximation of the prices of the inputs multiplied by the actual quantity of inputs used. In normal costing, the actual prices are used for direct labor and direct… …   Investment dictionary

  • Калькуляции себестоимости нормальная (NORMAL COSTING)  — Процесс калькуляции себестоимости, когда на объект учета затрат относится сумма потребленных материалов и людских ресурсов плюс сумма распределенных на базе нормальной мощности накладных расходов …   Словарь терминов по управленческому учету

  • Normal Musical Institute — The Normal Musical Institute (also the New York Normal Institute) was a school for the training of music teachers, the first such in the United States. It was organized by George F. Root, William Bradbury and Lowell Mason in New York in 1853.[1]… …   Wikipedia

  • normal loss — The loss arising from a manufacturing or chemical process through waste, seepage, shrinkage, or spoilage that can be expected, on the basis of historical studies, to be part of that process. It may be expressed as a weight or volume or in other… …   Accounting dictionary

  • normal loss — The loss arising from a manufacturing or chemical process through waste, seepage, shrinkage, or spoilage that can be expected, on the basis of historical studies, to be part of that process. It may be expressed as a weight or volume or in other… …   Big dictionary of business and management

  • costing principles — In management accounting, the rules that provide an acceptable treatment of the costs incurred by an organization. Examples include the principles used in valuing stocks and the principle that in establishing product costs an allowance for any… …   Accounting dictionary

  • normal standard — An average standard, used in standard costing, set to be applied over a future period during which conditions are unlikely to change …   Accounting dictionary

  • normal volume — The volume of activity used to determine the overhead absorption rate in a system of absorption costing. It is usually the budgeted volume of production for a period …   Accounting dictionary

  • process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production …   Accounting dictionary

  • process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production …   Big dictionary of business and management

  • калькуляции себестоимости нормальная — Процесс калькуляции себестоимости, когда на объект учета затрат относится сумма потребленных материалов и людских ресурсов плюс сумма распределенных на базе нормальной мощности накладных расходов. [http://www.lexikon.ru/dict/uprav/index.html]… …   Справочник технического переводчика

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