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1 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
2 прямые затраты на операцию
прямые затраты на операцию
(в сетевом планировании)
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Русско-английский словарь нормативно-технической терминологии > прямые затраты на операцию
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3 прямые затраты на операцию
Quality control: activity direct costs (в системе ПЕРТ)Универсальный русско-английский словарь > прямые затраты на операцию
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4 engineered cost
Fina cost which varies in proportion to a measure of activity. Direct materials and royalty payments are engineered costs. Control is through flexible budgeting or standard costing. -
5 Fertigungsgruppe
Fertigungsgruppe
production unit;
• Fertigungsindustrie manufacturing industry;
• Fertigungsingenieur production (product, US) engineer;
• Fertigungsjahr year of manufacture;
• Fertigungskapazität production capacity;
• Fertigungskontrolle production control, supervision of manufacture;
• stichprobenartige Fertigungskontrolle activity sampling;
• Fertigungskosten direct material costs, cost of production, manufacturing expenses;
• Fertigungskostenstelle productive burden center (US) (centre, Br.);
• Fertigungsleiter production manager;
• Fertigungslöhne direct labo(u)r [cost], productive wages (labo(u)r);
• Fertigungslohnkosten direct labo(u)r cost;
• Fertigungslohnstunde direct labo(u)r hour;
• Fertigungsmaterial direct material;
• Fertigungsmethode production method, operating procedure;
• Fertigungsmodell production model;
• Fertigungsnummer serial number. -
6 budget cost allowance
Finthe budgeted cost ascribed to the level of activity achieved in a budget center in a control period. It comprises variable costs in direct proportion to volume achieved and fixed costs as a proportion of the annual budget. -
7 Reklame
Reklame f V&M advertisement, promotion, promo • Reklame machen V&M advertise • Reklame machen für V&M promote* * *f <V&M> advertisement, promotion (promo) ■ Reklame machen <V&M> advertise ■ Reklame machen für <V&M> promote* * *Reklame
advertisement [material], advertising, publicity, propaganda, puff (Br.), claptrap, boost (US), promotion (US);
• durch Reklame verschandelt disfigured by advertisement;
• mit Reklame übersät plastered with advertisement;
• anreißerische (aufdringliche) Reklame hoopla (US sl.);
• ausgefallene Reklame offbeat advertising;
• im ganzen Land durchgeführte Reklame national advertisement;
• einwandfreie Reklame clean advertisement;
• ganzseitige Reklame full-page advertisement;
• gemeinsame Reklame association advertising;
• irreführende Reklame misleading advertisement;
• kolossale Reklame big boom;
• laute Reklame ballyhoo, puff;
• marktschreierische Reklame flaring advertisement, puff (Br.);
• täuschende Reklame deceptive advertising;
• überregionale Reklame national (nation-wide) advertisement;
• übertriebene Reklame puffery (Br.);
• unverlangte Reklame unsolicited advertisement;
• in rascher Folge wiederholte Reklame high-pressure advertising;
• wirksamste Reklame advertising getting the best results;
• Reklame innerhalb des Ladens point-of-purchase advertising;
• gute Reklame abgeben to serve as good propaganda;
• aufdringliche Reklame betreiben to ballyhood;
• Reklame machen to advertise, to boom, to promote (US), to boost, to publicize, to push, to set up propaganda;
• in Reklame machen to be in the advertising game;
• gewaltig Reklame machen to cry up;
• mit Reklame übersät sein to be covered with advertisements;
• Stadt mit Reklame übersäen (überschütten) to bill a town;
• wilder Reklameanschlag fly posting;
• zweiseitige Reklameanzeige center spread (US);
• Reklameartikel advertised article (product), leading line;
• Reklameaufschrift advertising label;
• Reklameauslage advertising display, layout;
• Reklameballon propaganda balloon;
• Reklamebeigabe dealer help;
• Reklamebeilage (Zeitung) inset, stuffer (US);
• Reklamebeitrag advertising contribution;
• Reklamebeleuchtung advertising lights;
• fachmännische Reklameberatung expert advertising advice;
• Reklamebild advertising picture;
• Reklamebroschüre promotional brochure, leaflet;
• Reklamedrucksache advertising matter;
• Reklamefeldzug [advertising] campaign;
• blitzartiger Reklamefeldzug advertising blitz;
• Reklamefeldzug durchführen to run an advertising campaign;
• Reklamefigur advertising figure;
• Reklamefläche advertising space, hoarding (Br.), billboard (US);
• bewilligter Reklamefonds appropriation for advertising, advertising appropriation;
• Reklamegerüst signboard (US);
• Reklamegeschenk advertising article, free gift;
• Reklamegestaltung copywriting;
• aus Reklamegründen for propaganda advantage;
• Reklameidee advertising idea;
• Reklamekärtchen [zur Beschreibung der Ware] store sign (card);
• Reklamekosten advertising expenditure (cost, outlay), costs for advertising;
• Reklamemasche public-relations stunt;
• Reklamematerial advertising (advertisement) material;
• Reklamematerial für Postwurfsendungen direct mail literature;
• Reklameplakat advertising poster;
• Reklamepreis knockdown (early-bird, cut-rate) price, loss leader;
• Reklameprospekt handbill, leaflet, throwaway, dodger (US, Australia);
• Reklamerummel ballyhoo, publicity stunt, boom (US);
• Reklameschild publicity (sky) sign, ad card;
• Reklameschlager stunt;
• Reklameschlepp airposter towing;
• Reklameschrift advertising type;
• Reklameschriften propaganda writings;
• ganzseitige Reklameseite bleed;
• Reklamesendung (Rundfunk) commercial, plug, soap opera (US);
• Reklamestreifen blurb;
• Reklamestück showpiece;
• riesige, grelle Reklametafel screamer;
• Reklametätigkeit advertising activity;
• Reklametechnik advertising technique;
• Reklameteil (Zeitung) advertising columns (part);
• Reklametext advertising copy;
• Reklametexter copywriter;
• Reklameträger medium;
• Reklametrick stunt, bluff, gimmick (US);
• Reklametrommeln rühren to drum up business (fam.);
• Reklameverkauf bargain sale;
• Reklamewagen advertising van;
• Reklamewand advertisement hoarding, billboard (US);
• Reklamewert attention value;
• Reklamewoche propaganda week;
• Reklamewort slogan;
• Reklamezeichner advertising artist (designer), signwriter;
• Reklamezettel handbill, throwaway, leaflet, dodger (US);
• Reklamezettel verteilen to scatter handbills;
• Reklamezweck advertising end, show purpose.
См. также в других словарях:
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