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to assign cost

См. также в других словарях:

  • Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… …   Wikipedia

  • Cost pool — Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect… …   Wikipedia

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • assign — To make an option seller perform his obligation to assume a short futures position (as a seller of a call option) or a long futures position (as a seller of a put option). Chicago Board of Trade glossary * * * assign as‧sign [əˈsaɪn] verb… …   Financial and business terms

  • cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… …   Accounting dictionary

  • cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… …   Big dictionary of business and management

  • cost-benefit analysis — A method of setting out the factors which need to be taken into account in making choices about major investments in public sector projects. The objective is to assign monetary values to and weight all costs and all benefits, social and economic …   Dictionary of sociology

  • cost center — any unit of activity, group of employees or machines, line of products, etc., isolated or arranged in order to allocate and assign costs more easily. * * * …   Universalium

  • Whole-life cost — Whole life cost, or Life cycle cost (LCC), refers to the total cost of ownership over the life of an asset [1]. Also commonly referred to as cradle to grave or womb to tomb costs. Costs considered include the financial cost which is relatively… …   Wikipedia

  • Activity Cost Pool — In managerial accounting, a set of costs which are incurred when certain operations are performed within the organization. By accounting for all of the costs incurred in a specific activity with a pool, it is simpler to assign those costs to… …   Investment dictionary

  • Direct Cost — A price that can be completely attributed to the production of specific goods or services. Direct costs refer to materials, labor and expenses related to the production of a product. Other costs, such as depreciation or administrative expenses,… …   Investment dictionary

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