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Service Cost

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  • Service Cost — Bei der Projected Unit Credit Method (kurz PUCM, kaum verwendete deutsche Übersetzung: Verfahren der laufenden Einmalprämien) handelt es sich um ein versicherungsmathematisches Bewertungsverfahren für Verpflichtungen aus betrieblicher… …   Deutsch Wikipedia

  • service cost centre — indirect cost centre; = service department; = support cost centre A cost centre to which costs are allocated or apportioned in absorption costing; though the service cost centre is necessary to carry out the production process, it is incidental… …   Accounting dictionary

  • service cost centre — indirect cost centre; service department; support cost centre A cost centre to which costs are allocated or apportioned in absorption costing; though the service cost centre is necessary to carry out the production process, it is incidental to it …   Big dictionary of business and management

  • service cost centre — /ˌsɜ:vɪs kɒst ˌsentə/, service centre / sɜ:vɪs ˌsentə/ noun a section of a company considered as a cost centre, which provides a service to other parts of the company …   Dictionary of banking and finance

  • Обслуживающий центр затрат (SERVICE COST CENTER)  — Центр затрат, оказывающий услуги другим подразделениям предприятия. Обслуживающий центр обычно начисляет затраты, связанные с такими услугами, своим заказчикам …   Словарь терминов по управленческому учету

  • 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 centre — The area of an organization for which costs are collected for the purposes of cost ascertainment, planning, decision making, and control. Cost centres are determined by individual organizations; they may be based on a function, department,… …   Accounting dictionary

  • cost centre — The area of an organization for which costs are collected for the purposes of cost ascertainment, planning, decision making, and control. Cost centres are determined by individual organizations; they may be based on a function, department,… …   Big dictionary of business and management

  • Cost Of Revenue — The total cost of manufacturing and delivering a product or service. Cost of revenue information is found in a company s income statement, and is designed to represent the direct costs associated with the goods and services the company provides.… …   Investment dictionary

  • service department — See: service cost centre …   Accounting dictionary

  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

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