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1 allocation of cost
Englisch-Deutsch Fachwörterbuch der Wirtschaft > allocation of cost
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2 allocation of cost
n.Kostenumlage f. -
3 cost allocation
Englisch-Deutsch Fachwörterbuch der Wirtschaft > cost allocation
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4 cost allocation
English-German dictionary of Architecture and Construction > cost allocation
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5 equivalence coefficient costing
equivalence coefficient costing ACC, ECON Divisionskalkulation f mit Äquivalenzziffern, Äquivalenzziffernrechnung f, Äquivalenzziffernkalkulation f (Kostenrechnung; Umrechnung verschiedenartiger Leistungen auf ein einheitliches Bezugssystem als Voraussetzung der Kostenverrechnung = cost allocation; cf Divisionskalkulation = process costing, Kuppelprodukte = joint products)Englisch-Deutsch Fachwörterbuch der Wirtschaft > equivalence coefficient costing
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6 regular depreciation
regular depreciation ACC, TAX planmäßige Abschreibung f (allocation of the cost of fixed assets over the estimated useful life, planmäßige Verteilung der AK/HK abnutzbarer Wirtschaftsgüter über die betriebsgewöhnliche Nutzungsdauer; synonymous: scheduled depreciation, systematic depreciation, normal depreciation; opposite: non-scheduled depreciation = außerplanmäßige Abschreibung; cf Wertminderungstest)Englisch-Deutsch Fachwörterbuch der Wirtschaft > regular depreciation
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7 systematic depreciation
systematic depreciation ACC, TAX planmäßige Abschreibung f (allocation of the cost of fixed assets over the estimated useful life, Verteilung der AK/HK abnutzbarer Wirtschaftsgüter über die betriebsgewöhnliche Nutzungsdauer; opposite: non-scheduled depreciation = außerplanmäßige Abschreibung; cf Wertminderungstest)Englisch-Deutsch Fachwörterbuch der Wirtschaft > systematic depreciation
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8 weighting figure
weighting figure ACC, ECON Äquivalenzziffer f (Gewichtungsziffer in der Divisionskalkulation mit Äquivalenzziffern = Äquivalenzziffernrechnung = equivalence coefficient costing zur Umrechnung verschiedenartiger Leistungen auf ein einheitliches Bezugssystem für die Kostenverrechnung = cost allocation; cf Kuppelprodukte = joint products)Englisch-Deutsch Fachwörterbuch der Wirtschaft > weighting figure
См. также в других словарях:
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allocation base — In management accounting, the basis that is used to allocate costs to cost objects. In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… … Accounting dictionary