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1 activity accounting
activity accounting ECON Abteilungserfolgsrechnung f; Grenzplankostenrechnung f, Deckungsbeitragsrechnung f, Teilkostenrechnung f (direct costing; opposite: full costing = Vollkostenrechnung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > activity accounting
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2 activity accounting
n.Abteilungserfolgsrechnung f. -
3 cost and activity accounting
cost and activity accounting ACC Kosten- und Leistungsrechnung f, Kostenrechnung f, Betriebsabrechnung f, Betriebsbuchführung fEnglisch-Deutsch Fachwörterbuch der Wirtschaft > cost and activity accounting
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4 profit center accounting
profit center accounting (AE) ACC, FIN Profit-Center-Rechnungswesen n, Abteilungserfolgsrechnung f, Bereichserfolgsrechnung f (section or area of a company to which revenue and appropriate costs can be traced: divisions, subsidiaries, departments; synonymous: activity accounting)Englisch-Deutsch Fachwörterbuch der Wirtschaft > profit center accounting
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5 profit centre accounting
profit centre accounting (BE) ACC, FIN Profit-Center-Rechnungswesen n, Abteilungserfolgsrechnung f, Bereichserfolgsrechnung f; Profit-Center-Abrechnung f (section or area of a company to which revenue and appropriate costs can be traced: divisions, subsidiaries, departments; synonymous: activity accounting)Englisch-Deutsch Fachwörterbuch der Wirtschaft > profit centre accounting
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6 alternative cost
alternative cost 1. ACC entscheidungsrelevante Kosten pl, relevante Kosten pl, Grenzkosten pl (cost accounting; synonymous: incremental cost, relevant costs); 2. ECON, FIN Alternativkosten pl, Opportunitätskosten pl (synonymous: opportunity cost, cost of foregone alternatives; the cost of using a resource in one activity is measured in terms of its best alternative use)Englisch-Deutsch Fachwörterbuch der Wirtschaft > alternative cost
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7 relevant costs
relevant costs ACC, ECON entscheidungsrelevante Kosten pl, relevante Kosten pl, zielbedeutsame Kosten pl, zweckerhebliche Kosten pl, Differenzkosten pl (the cost of using a resource in one activity is measured in terms of its best alternative use; if several opportunities are given up relevant costs are the value assigned to the best or highest alternative; synonymous: incremental cost, alternative cost; Bereitstellung relevanter, zweckneutraler Kosten für die entscheidungsorientierte Kostenrechnung = functional accounting, insbesondere die Einzelkosten- und Grenzplankostenrechnung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > relevant costs
См. также в других словарях:
Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… … Wikipedia
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accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
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accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Big dictionary of business and management
accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Accounting dictionary
Activity Ratio — Accounting ratios that measure a firm s ability to convert different accounts within their balance sheets into cash or sales. Companies will typically try to turn their production into cash or sales as fast as possible because this will generally … Investment dictionary
activity status report — accounting list in which account activity is recorded during a specific time … English contemporary dictionary
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… … 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
