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1 batch costing
Fina form of specific order costing in which costs are attributed to batches of products -
2 operating costing
Opsa costing system that is applied to continuous operations in mass production or in the service industries. In the simplest form of operating costing, the costing period is set at a specific length of time, usually a calendar month or four weeks. The costs incurred over the period are related to the number of units produced, and the division of the first by the second gives the average unit cost for the period. -
3 costo por lotes
• batch costing -
4 калькуляция затрат на производство партии изделий
batch costing4000 полезных слов и выражений > калькуляция затрат на производство партии изделий
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5 калькуляция себестоимости партионная
калькуляция себестоимости партионная
Метод калькуляции себестоимости, согласно которому затраты накапливаются в разрезе партий произведенных продуктов или выпусков. Обычно применяется в нефтяной и химической промышленности. Затраты включаются в определенное количество материалов по мере их поступления в переработку или другой процесс. Зачастую, помимо стоимости самих материалов партионные затраты включают и эксплуатационные расходы на заводское оборудование или процесс в течение периода обработки.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > калькуляция себестоимости партионная
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6 калькуляция затрат на изготовление партии изделий
Economy: batch costingУниверсальный русско-английский словарь > калькуляция затрат на изготовление партии изделий
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7 калькуляция издержек с целью определения оптимального с точки зрения прибыльности количества изделий
Economy: batch costingУниверсальный русско-английский словарь > калькуляция издержек с целью определения оптимального с точки зрения прибыльности количества изделий
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8 попартионная калькуляция издержек
Economy: batch costingУниверсальный русско-английский словарь > попартионная калькуляция издержек
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9 Material
Material n GEN material, MAT* * ** * *Material
material, matter, (Ausrüstung) equipment, (Börse) [floating] supply, offerings, offer (US), (Handwerkszeug) findings (US), (Stoff) substance, stuff, body, (Verarbeitung) stock, (Vorrat) [dead] stock;
• abzusetzendes Material (drucktechn.) matter, manuscript;
• anfallendes Material material as it becomes available;
• angebotenes Material (Börse) floating supply;
• heute angebotenes Material (Börse) offerings of stock today;
• reichhaltig angebotenes Material (Börse) material offerings;
• aufgearbeitetes Material worked material;
• unterwegs befindliches Material supplies in transit;
• in Verarbeitung befindliches Material stock (work) in process [of production];
• belastendes Material (Rechtsstreit)incriminating evidence;
• für einen Arbeitsvorgang benötigtes Material batch;
• unmittelbar benötigtes Material direct material;
• bereitgestelltes Material reserved material;
• bestelltes (noch nicht eingegangenes) Material material on order;
• bewährtes Material reliable material;
• gesamtes eingelagertes Material materials on hand;
• einlaufendes Material incoming stock;
• fehlerhaftes Material defective material;
• flottantes Material (Börse) floating supply;
• gewebeäquivalentes Material tissue equivalent material;
• glattes Material plain material;
• wenig haltbares Material sleazy material;
• kriegswichtiges (kriegsentscheidendes) Material strategic goods;
• minderwertiges Material low-value material, material of inferior quality;
• rollendes Material (Bahn) equipment, rolling stock;
• schwimmendes Material (Börse) floating supply;
• solides Material genuine materials;
• statistisches Material statistical (census) data;
• verarbeitungsfähiges Material material fit for the job;
• äußerst widerstandsfähiges Material inflexible material;
• Material und Arbeitslöhne material and labo(u)r (making);
• Material in Verarbeitung stock (work) in process;
• Material gemeinsam einsetzen to pool material;
• belastendes Material gegen j. haben to have s. th. on s. o. (US sl.);
• aus schlechtem Material herstellen to fake;
• Material sammeln to gather evidence;
• Material sichten to sift material;
• nur bestes Material verarbeiten to employ the best workmanship only;
• Material für eine wissenschaftliche Arbeit zusammenstellen to collect material for a scientific work;
• Materialabnahme quality control [of material];
• Materialabrechnung material accounting;
• Materialanforderung requisition for material, material requisitioned;
• Materialangebot mit variablen Zinssätzen offering in the floating-rate sector;
• Materialanlieferung supply of material;
• unmittelbarer (direkter) Materialaufwand direct material costs;
• Materialausgabe giving out, issuance of material (US), property issue;
• Materialausgabeschein property-issue form;
• Materialausgeber issuer of materials, storekeeper, giver-out;
• Materialbeanspruchung material stressing, working stress;
• Materialbearbeitung working-up of material, materials handling (US);
• Materialbedarf material requirements;
• Materialbedarfsplanung direct materials budget;
• Materialbehandlung materials handling (US);
• Materialbeistellung supply of material;
• Materialbelege vouchers;
• Materialbeschaffung material procurement;
• Materialbestand materials on hand;
• Materialbestandskarte perpetual inventory card;
• Materialbestandskonten direct goods accounts;
• Materialbewegungsliste material transaction register;
• Materialbuchführung store accounting;
• Materialdisposition material utilization;
• Materialeingangsverrechnung costing of purchases;
• günstiger Materialeinkauf market purchasing;
• Materialeinsatzplanung material scheduling;
• Materialeinsparung material saving;
• Materialempfangsbescheinigung materials-received report (US);
• Materialentnahme withdrawal of material, stock requisition;
• Materialentnahmeschein material requisition slip;
• Materialermüdung fatigue;
• Materialfehler defective (faulty) material;
• Materialfestigkeit tensile strength;
• Materialfluss material flow;
• Materialgemeinkosten indirect material costs (materials and supplies);
• Material gemeinkostensatz, Materialgemeinkostenzuschlag material cost-burden rate.
vergeuden, Material
to spoil materials;
• Vermögen vergeuden to dilapidate a fortune. -
10 Divisionskalkulation
Divisionskalkulation f RW process costing (Kostenrechnung: Methode der Herstell- oder Selbstkostenermittlung für eine Produktionseinheit über die Kalkulation der Periodenerzeugung bei Massenfertigung = mass production = bulk production oder bei Sortenfertigung = batch production) -
11 Sortenkalkulation
См. также в других словарях:
batch costing — ➔ costing * * * batch costing UK US noun [U] ► ACCOUNTING, PRODUCTION the fact of stating the price of a product as based on the cost of producing a batch of the product, rather than on the cost of producing a single item: »Batch costing is… … Financial and business terms
batch costing — A form of costing in which the unit costs are expressed on the basis of a batch produced. This is particularly appropriate where the cost per unit of production would result in an infinitesimal unit cost and where homogeneous units of production… … Big dictionary of business and management
batch costing — A form of costing in which the unit costs are expressed on the basis of a batch produced. This is particularly appropriate where the cost per unit of production would result in an infinitesimal unit cost and where homogeneous units of production… … Accounting dictionary
batch costing — /ˈbætʃ kɒstɪŋ/ (say bach kosting) noun Commerce a form of job costing in which a convenient unit or quantity of production is treated as a batch or job …
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
batch production — A manufacturing process in which medium to high volumes of similar items are made in batches, rather than continuously, with the product moving from process to process in batches. The key to batch production is the careful scheduling of work to… … Big dictionary of business and management
Калькуляция себестоимости партионная (BATCH COSTING) — Метод калькуляции себестоимости, согласно которому затраты накапливаются в разрезе партий произведенных продуктов или выпусков. Обычно применяется в нефтяной и химической промышленности. Затраты включаются в определенное количество материалов по… … Словарь терминов по управленческому учету
job costing — ➔ costing * * * job costing UK US noun [C or U] ► ACCOUNTING, PRODUCTION the process of calculating how much each product or service will cost a business to make or provide, or the calculation itself: »This latest job costing software allows you… … Financial and business terms
Process costing — is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month s production. Eventually … Wikipedia
job order costing — UK US noun [U] ► PRODUCTION the calculation of the costs for materials and labour relating to the production of a quantity of goods or of a service: »A job order costing system traces the costs of a specific order or batch of products … Financial and business terms
activity — In activity based costing systems, any operation performed within an organization that causes costs to be incurred. Examples of activities therefore include processing an order, writing a letter, designing a product, and visiting a customer. The… … Accounting dictionary