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1 absorption costing
Finan accounting practice in which fixed and variable costs of production are absorbed by different cost centers. Providing all the products or services can be sold at a price that covers the allocated costs, this method ensures that both fixed and variable costs are recovered in full. However, should sales be lost because the resultant price is too high, the organization may lose revenue that would contribute to its overheads. -
2 overhead absorption rate
Fina means of attributing overhead to a product or service, based for example on direct labor hours, direct labor cost, or machine hours. The choice of overhead absorption base may be made with the objective of obtaining “accurate” product costs, or of influencing managerial behavior, for example, overhead applied to labor hours or part numbers appears to make the use of these resources more costly, thus discouraging their use. -
3 direct labor cost percentage rate
Finan overhead absorption rate based on direct labor costThe ultimate business dictionary > direct labor cost percentage rate
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4 калькуляция себестоимости (cost) готовой продукции и/или услуг
Accounting: costing (Один из широко применяемых методов - калькуляция полной себестоимости (absorption costing))Универсальный русско-английский словарь > калькуляция себестоимости (cost) готовой продукции и/или услуг
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5 калькуляция себестоимости cost готовой продукции и/или услуг
Один из широко применяемых методов - калькуляция полной себестоимости (absorption costing)
Специализированный русско-английский словарь бухгалтерских терминов > калькуляция себестоимости cost готовой продукции и/или услуг
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6 total absorption costing
Fina method used by a cost accountant to price goods and services, allocating both direct and indirect costs. Although this method is designed so that all of an organization’s costs are covered, it may result in opportunities being missed because of high prices. Consequently sales may be lost that could contribute to overheads. -
7 omakustannushinnoittelu
finance, business, economy• absorption cost price -
8 калькуляция себестоимости методом поглощения затрат
калькуляция себестоимости методом поглощения затрат
поглощение затрат
Метод калькуляции производственной себестоимости, основанный на включении как переменных так и постоянных производственных накладных расходов в себестоимость произведенной продукции.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > калькуляция себестоимости методом поглощения затрат
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9 поглощение издержек
Русско-английский большой базовый словарь > поглощение издержек
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10 absorción de costes
• absorption costing• absorption of costs• cost absorption -
11 absorción de costos
• absorption of costs• cost absorption -
12 отнесение издержек на счет производства
cost absorption4000 полезных слов и выражений > отнесение издержек на счет производства
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13 поглощение затрат
cost absorption -
14 калькуляция полной себестоимости
при которой все виды производственных затрат (manufacturing costs), включая и постоянные (fixed factory overhead), и переменные (variable factory overhead) общезаводские накладные расходы, относятся на себестоимость произведенной продукции (cost of goods manufactured). Это общепринятый в Великобритании и США метод калькуляции для целей составления внешней отчетности (external reporting) и налогообложения в отличие от калькуляции по переменным затратам (variable costing)
Специализированный русско-английский словарь бухгалтерских терминов > калькуляция полной себестоимости
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15 отнесение издержек на счет производства
Banks. Exchanges. Accounting. (Russian-English) > отнесение издержек на счет производства
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16 поглощение издержек
Banks. Exchanges. Accounting. (Russian-English) > поглощение издержек
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17 покрытие издержек
Banks. Exchanges. Accounting. (Russian-English) > покрытие издержек
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18 проводка издержек
Banks. Exchanges. Accounting. (Russian-English) > проводка издержек
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19 Kostenträger
Kostenträger m RW unit of output, product (trägt die Istkosten, die Normalkosten oder die Plankosten)* * *Kostenträger
unit of cost, cost[ing] unit;
• Kostenträgerrechnung cost unit accounting;
• Kostentransparenz transparency of costs;
• Kostentreiber cost driver;
• Kostenüberhang excess of expenditure over revenue;
• Kostenüberhöhung excessive costs;
• Kostenübernahme assumption (absorption) of costs, cost absorption;
• Kostenüberprüfer comptroller;
• Kostenüberschlag approximate estimate;
• roher Kostenüberschlag rough estimate;
• Kostenüberschreitung cost overrun;
• Kostenübersicht cost survey;
• Kostenüberwachung cost control;
• Kostenüberwachungsprogramm cost control program(me);
• Kostenumlage, Kostenumlegung apportionment (distribution, levy) of cost (expenses), [cost] allocation, cost distribution (assignment);
• Kostenumlage unter den Vereinsmitgliedern vornehmen to assess members of a society for expenses;
• Kostenunterdeckung cost deficit;
• Kostenunterlagen cost data;
• Kostenunterschied cost difference;
• Kostenuntersuchung cost studies;
• Kostenveränderungen cost changes;
• Kostenverantwortung cost consciousness;
• Kostenvergleich comparison of costs, cost comparison;
• Kostenvergleich zwischen Straße und Schiene comparison of road and rail costs;
• Kostenvergleichsmiete economic rent;
• Kostenvergütung reimbursement (refund) of expenses;
• Kostenverlauf cost trend, pattern of expenditure;
• Kostenverrechnung allocation of cost;
• Kostenverringerung reduction (diminution) of expenses, cost reduction, retrenchment, cut;
• ständige Kostenverringerung cost taper;
• Kostenverteilung cost (expense) distribution, distribution of costs (expenses), allocation [of costs], cost allocation, allocation of expense, (Versicherung) expense loading;
• steuerbedingte Kostenverteilung cost recovery for tax purposes;
• Kostenverteilungsschema lapsing schedule;
• Kostenverteuerung cost overrun;
• Kostenverzehr consumption of costs;
• Kostenverzeichnis bill of costs, statement of charges;
• Kostenvoranschlag, Kostenvorschau estimate of costs, cost prediction (estimate), bid, pre-estimate, preliminary estimate, estimated charges, budget;
• Kostenvoranschlag für einen Garagenanbau specification for building a garage;
• Kostenvoranschlag machen to draw up an estimate;
• Kostenvorauszahlung expense prepayment;
• Kostenvorkalkulation cost estimate;
• Kostenvorschuss [charges paid in] advance, advanced expense, advance on costs, payment on account of cost, (für den Anwalt) retainer, retaining fee, dives costs (sl.), (Bahn) advanced charge, (Gericht) security for costs;
• Kostenvorschuss in Rechnung stellen (Anwalt) to charge a retainer;
• Kostenvorteil cost advantage (benefit), wind to profit;
• Kostenvorteile bei der Verwendung von Kohle coal’s cost advantage;
• Kostenvorteil methodisch untersuchen to use a cost-benefit approach;
• Kostenwert cost value;
• Kostenwertberichtigung cost absorption;
• Kostenwettbewerb cost competition. -
20 Frachtkosten
Frachtkosten pl LOGIS carriage expenses, cost of freight, freight, frt, truckage* * ** * *Frachtkosten
freight[age], cost of carriage, carriage [expenses], carriage charges, charges for freight, freight charges (expenses), charge [of carriage], cartage, portage, transportation cost;
• alle Frachtkosten bis zum Ankunftshafen vom Verkäufer bezahlt cost and freight;
• Frachtkosten per Nachnahme carriage forward (Br.), freight forward (collect) (US);
• Frachtkosten für ausgehende Waren freight outward (US);
• Frachtkosten für eingehende Waren freight inward (US);
• Frachtkosten berechnen to charge for carriage (freight);
• Frachtkosten bezahlen to commute freight charges;
• Frachtkosten um 20% kürzen to wash 20% out costs in freight;
• Frachtkosten übernehmen to absorb freight charge[s];
• erhöhte Frachtkosten zahlen to absorb the excess freight;
• Frachtkostenausgleich freight equalization (US), equalization of freight rates (US);
• Frachtkostenersparnis saving in freight;
• Frachtkostenerstattung refund of freight charges;
• Frachtkostennachlass freight absorption;
• Frachtkostennachnahme carriage forward;
• Frachtkostenübernahme [durch den Verkäufer] freight absorption.
См. также в других словарях:
absorption — cost absorption; = overhead absorption An accounting process used in absorption costing in which the overhead of an organization is borne by the production of that organization by the use of absorption rates … Accounting dictionary
absorption — cost absorption; overhead absorption An accounting process, used in absorption costing, in which the overhead of an organization is charged to the production of that organization by the use of absorption rates … Big dictionary of business and management
absorption costing — ➔ costing * * * absorption costing UK US noun [U] (also full costing) ► ACCOUNTING a method of calculating the cost of a product where all fixed costs (= costs that are the same each month) are included → Compare MARGINAL COSTIN … Financial and business terms
cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… … Accounting dictionary
cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… … Big dictionary of business and management
Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… … Investment dictionary
absorption costing — full absorption costing; = total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption. Costs are first apportioned to cost centres, where they… … Accounting dictionary
absorption costing — full absorption costing; total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption Costs are first apportioned to cost centres, where they are … Big dictionary of business and management
absorption — A term used by real estate lenders and developers to describe the process of renting up newly built or renovated office space or apartments. The term absorption period is often used to describe the period of time necessary for absorption.… … Financial and business terms
cost accounting — The recording and analysis of *costs for management information purposes. Cost accounting often focuses on the costing of *units of inventory, for which there are several methodologies, including *absorption costing, *activity based costing, and… … Auditor's dictionary
cost center — An activity, unit, or individual within an organization with which costs can be identified. In contrast to a *profit center, a cost center usually incurs costs only, and does not generate income. Cost centers are often used for cost control and… … Auditor's dictionary