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standard costing system

См. также в других словарях:

  • standard costing — ➔ costing * * * standard costing UK US noun [C or U] ACCOUNTING ► a system used for calculating the expected cost of a product by using data from similar projects to measure and control the real costs. A standard costing includes a share of… …   Financial and business terms

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances.… …   Accounting dictionary

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances Standard …   Big dictionary of business and management

  • standard cost card — In a standard costing system, a record showing how the standard cost of each product is built up. The standard cost card records the standard quantities of material and the standard prices, the standard labour times, and the standard rates of pay …   Accounting dictionary

  • standard cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… …   Accounting dictionary

  • standard time — The time allowed to carry out a production task in a standard costing system. It may be expressed as the standard time allowed or alternatively, when expressed in standard hours, as the output achieved …   Accounting dictionary

  • standard cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… …   Big dictionary of business and management

  • standard time — The time allowed to carry out a production task in a standard costing system. It may be expressed as the standard time allowed or alternatively, when expressed in standard hours, as the output achieved …   Big dictionary of business and management

  • standard direct labour rate — A predetermined rate of pay for direct labour operators used for establishing standard direct labour costs in a standard costing system; it provides a basis for comparison with the actual direct labour rates paid …   Accounting dictionary

  • standard direct labour rate — A predetermined rate of pay for direct labour operators used for establishing standard direct labour costs in a standard costing system; it provides a basis for comparison with the actual direct labour rates paid …   Big dictionary of business and management

  • 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

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