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1 backflush accounting
упр., учет учет по принципу обратного прилива* (упрощенная форма нормативного учета затрат, используемая в условиях управления по принципу "точно в срок"; предусматривает включение затрат в себестоимость продукции только после ее изготовления или реализации)Syn:See: -
2 backflush accounting
Бухгалтерия: учёт с обратным отнесением затрат (система учёта с отнесением затрат на запас и себестоимость реализованной продукции на основе произведённого объёма продукции) -
3 backflush costing
упр., учет = backflush accounting -
4 just in time
сокр. JIT упр. "точно в срок [вовремя\]", "точно по графику"* (концепция управления, предполагающая поставку ресурса как раз в тот момент, когда его нужно использовать)Syn:See:just-in-time delivery, just-in-time inventory system, just-in-time printing, just-in-time production, just-in-time purchasing, just-in-time scheduling, just-in-time staffing, kanban, delivery management, backflush accounting* * *производственный процесс, при котором каждая деталь обрабатывается по мере необходимости совершения следующего шага поточной линииabbr JIT -
5 costing
сущ.упр., учет калькулирование (стоимости, себестоимости, издержек) (процесс, метод или система расчета стоимости товарно-материальных запасов, себестоимости отдельного продукта, услуги, партии, процесса, контракта и т. д.)The costings give us a retail price of $2.50. — Калькулирование себестоимости дает розничную цену в два с половиной доллара.
We cannot do the costing until we have details of all the production expenditure. — Мы не можем рассчитать себестоимость, пока не известны все производственные расходы.
Syn:See:cost object, cost system, costing method, absorption costing, variable costing, process costing, activity-based costing, actual costing, standard costing, average costing, first in first out, last in first out, next-in-first-out, functional costing, historical costing, backflush costing, batch costing, constraint-based costing, continuous operation costing, contract costing, estimated cost system, extended normal costing, normal costing, stand-alone cost method, job order costing, inventory valuation, cost account, cost budgeting, pricing
* * *
расчет (калькуляция) себестоимости, расходов, издержек.* * *калькуляция стоимости; калькуляция себестоимости продукции. . Словарь экономических терминов .
См. также в других словарях:
Backflush accounting — is a product costing approach, used in a Just In Time (JIT) operating environment, in which costing is delayed until goods are finished. Standard costs are then flushed backward through the system to assign costs to products. The result is that… … Wikipedia
backflush accounting — A method of costing a product based on a management philosophy that includes having the minimum levels of stock available; in these circumstances, the valuation of stocks becomes less important, making the complex use of absorption costing… … Accounting dictionary
backflush accounting — A method of costing a product based on a management philosophy that includes having the minimum levels of inventory available; in these circumstances, the valuation of stocks becomes less important, making the complex use of absorption costing… … Big dictionary of business and management
Backflush Costing — A product costing system generally used in a just in time inventory environment. Backflush costing delays the costing process until the production of goods is completed. Costs are then “flushed” back at the end of the production run… … Investment dictionary
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
Just-in-time (business) — Just in time (JIT) is an inventory strategy implemented to improve the return on investment of a business by reducing in process inventory and its associated carrying costs. In order to achieve JIT the process must have signals of what is going… … Wikipedia
