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1 activity-based accounting
Engineering: ABAУниверсальный русско-английский словарь > activity-based accounting
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2 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. -
3 учёт затрат по центрам ответственности
Универсальный русско-английский словарь > учёт затрат по центрам ответственности
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4 калькуляция затрат по функциям
Accounting: activity based costing, activity-based accounting, function costing, profitability accounting, responsibility accounting, (вспомогательным) service costingУниверсальный русско-английский словарь > калькуляция затрат по функциям
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5 учёт по центрам ответственности
Универсальный русско-английский словарь > учёт по центрам ответственности
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6 учет бухгалтерский функциональный
activity-based accounting/costing (ABA), activity/profitability accounting4000 полезных слов и выражений > учет бухгалтерский функциональный
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7 АВА функциональный бухгалтерский учёт
Accounting: activity-based accounting, profitability accountingУниверсальный русско-английский словарь > АВА функциональный бухгалтерский учёт
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8 функциональный бухгалтерский учёт
1) Economy: activity accounting2) Accounting: activity based costing (ABC), activity-based accounting, profitability accounting, responsibility accountingУниверсальный русско-английский словарь > функциональный бухгалтерский учёт
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9 Prozesskostenrechnung
Prozesskostenrechnung f 1. RW activity (based) costing, activity-based accounting; (AE) cost driver accounting; 2. RECHT bill of costs* * *f < Recht> bill of costs* * *Prozesskostenrechnung
bill of costs (US). -
10 leistungsorientierte Kostenrechnung
Business german-english dictionary > leistungsorientierte Kostenrechnung
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11 Abc-laskenta
bookkeeping• activity-based accounting -
12 метод учёта затрат по видам деятельности
Accounting: activity based costing, activity-based costingУниверсальный русско-английский словарь > метод учёта затрат по видам деятельности
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13 калькуляция себестоимости по виду деятельности
Accounting: activity based costing (при которой затраты собираются по всему технологическому циклу (от проектирования изделия до послепродажного обслуживания))Универсальный русско-английский словарь > калькуляция себестоимости по виду деятельности
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14 производственная интенсификационная калькуляция издержек
Accounting: activity based costingУниверсальный русско-английский словарь > производственная интенсификационная калькуляция издержек
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15 toimintolaskenta
automatic data processing• activity-based cost accounting
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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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
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
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