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budgeted costs

См. также в других словарях:

  • Бюджетируемые затраты (BUDGETED COSTS)  — Оценочные затраты на определенный будущий период, включенные в бюджет …   Словарь терминов по управленческому учету

  • Cost overrun — A cost overrun, also known as a cost increase or budget overrun, is an unexpected cost incurred in excess of a budgeted amount due to an under estimation of the actual cost during budgeting. Cost overrun should be distinguished from cost… …   Wikipedia

  • Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of …   Investment dictionary

  • Underapplied Overhead — An accounting record in cost accounting where the overhead costs assigned for a work in progress product does not reach the amount of the actual overhead costs. Underapplied overhead is reported as a prepaid expense on the company s balance sheet …   Investment dictionary

  • adverse variance — unfavourable variance In standard costing and budgetary control, the differences between actual and budgeted performance of an organization where the differences create a deduction from the budgeted profit. For example, this may occur if the… …   Accounting dictionary

  • favourable variance — In standard costing and budgetary control, any difference between the actual and budgeted performance of an organization where this creates an addition to the budgeted profit. For example, this may occur if the actual sales revenue is greater… …   Accounting dictionary

  • project progress reporting — The monitoring and reporting of progress on projects, in particular time and cost variations. The successful use of project planning tools, such as critical path analysis and PERT (see network modelling), is dependent on a regular comparison… …   Big dictionary of business and management

  • Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Marketing plan — A marketing plan may be part of an overall business plan. Solid marketing strategy is the foundation of a well written marketing plan. While a marketing plan contains a list of actions, a marketing plan without a sound strategic foundation is of… …   Wikipedia

  • Construction Risk — The construction phase risk, along with being highly risky requires large volumes of finance. A mixture of equity, subordinated debt, senior debt guarantees are used. The main risk is the completion risk; the project may not be completed on time… …   Wikipedia

  • CPI (disambiguation) — CPI may stand for: *Calculations Per Inch *California Psychological Inventory *Cathodic Protection International *Center for Public Integrity *Central Port Injection, see fuel injection *Centre Permanent Informatique *Certificate of Proficiency… …   Wikipedia

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