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1 controllable cost
контролируемые затраты
Затраты, на поведение которых может воздействовать ответственное лицо. Обычно имеется в виду конкретный руководитель, поскольку любые затраты кем-то контролируются.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > controllable cost
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2 controllable cost
упр. контролируемые [регулируемые, управляемые\] затраты (находятся под контролем менеджера данного уровня управления и зависят от его действий, напр., менеджер подразделения компании может контролировать рекламные расходы данного подразделения, но не рекламные расходы других подразделений)Ant:See:
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контролируемые расходы: затраты, которые в какой-то мере находятся под контролем менеджера или зависят от того, как осуществляются операции.* * *любые затраты, величина которых непосредственно зависит от данного менеджера данного центра ответственности в данный отрезок времени -
3 controllable cost
Экономика: регулируемые издержки, управляемые издержки -
4 controllable cost
регулируемые [управляемые] издержкиАнгло-русский словарь по экономике и финансам > controllable cost
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5 non-controllable cost
упр. неконтролируемые [нерегулируемые, неуправляемые\] затраты (расходы, на величину которых не может повлиять руководитель данного уровня управления)Syn:Ant: -
6 controllable variance
учет контролируемое отклонение* (отклонение фактических затрат от запланированных или нормативных, на возникновение и величину которого может повлиять менеджер, ответственный за данную сферу деятельности организации, в отличие от отклонений, неподконтрольных менеждеру)Ant:See: -
7 cost
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8 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
9 cost
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10 uncontrollable cost
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11 затраты
• cost♠ затраты (издержки, расходы) дифференциальные - differencial costs♠ затраты (издержки, расходы) инвентаризируемые - inventoriable costs♠ затраты (издержки, расходы) контролируемые - controllable costs♠ затраты (издержки, расходы) на единицу - unit costs♠ затраты (издержки, расходы) на продукт - product cost♠ затраты (издержки, расходы) на транспортировку купленных товаров - freight in, transportation in, carriage in♠ затраты (издержки, расходы) на транспортировку по вывозу товаров - freight out, carriage out♠ затраты (издержки, расходы) неистекшие - unexpired costs♠ затраты (издержки, расходы) переменные - variable costs♠ затраты (издержки, расходы) полупеременные - semivariable costs♠ затраты (издержки, расходы) полупостоянные - semifixed costs♠ затраты (издержки, расходы) постоянные - fixed costs♠ затраты (издержки, расходы) приростные - incremental costs♠ затраты (издержки, расходы) производственные - manufacturing costs♠ затраты (издержки, расходы) производственные суммарные - total manufacturing costs♠ затраты (издержки, расходы) прослеживаемые - traceable costs♠ затраты (издержки, расходы) прямого труда - direct labor costs♠ затраты (издержки, расходы) чистые релевантные - net relevant costsEnglish-Russian dictionary of accounting and financial terms > затраты
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12 издержки, расходы
• cost♠ затраты (издержки, расходы) дифференциальные - differencial costs♠ затраты (издержки, расходы) инвентаризируемые - inventoriable costs♠ затраты (издержки, расходы) контролируемые - controllable costs♠ затраты (издержки, расходы) на единицу - unit costs♠ затраты (издержки, расходы) на продукт - product cost♠ затраты (издержки, расходы) на транспортировку купленных товаров - freight in, transportation in, carriage in♠ затраты (издержки, расходы) на транспортировку по вывозу товаров - freight out, carriage out♠ затраты (издержки, расходы) неистекшие - unexpired costs♠ затраты (издержки, расходы) переменные - variable costs♠ затраты (издержки, расходы) полупеременные - semivariable costs♠ затраты (издержки, расходы) полупостоянные - semifixed costs♠ затраты (издержки, расходы) постоянные - fixed costs♠ затраты (издержки, расходы) приростные - incremental costs♠ затраты (издержки, расходы) производственные - manufacturing costs♠ затраты (издержки, расходы) производственные суммарные - total manufacturing costs♠ затраты (издержки, расходы) прослеживаемые - traceable costs♠ затраты (издержки, расходы) прямого труда - direct labor costs♠ затраты (издержки, расходы) чистые релевантные - net relevant costsEnglish-Russian dictionary of accounting and financial terms > издержки, расходы
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13 CP
1) Общая лексика: hum. сокр. Colored Protein, хронический панкреатит2) Компьютерная техника: Color Printer, Computer Problem, Computer player (компьютерные игры)3) Медицина: cold pressor test (холодовой прессорный тест), (ceruloplasmin) ЦП (церулоплазмин)4) Американизм: Candidate Presentation, Colored People, Construction Permit5) Ботаника: Carnivorous Plant6) Спорт: Card Points, Cheer Points, Contribution Points7) Военный термин: Canadian patrol, Career Program, Character Position, Check Points, Closest Point, Co-Pilot, Communication Problem, Contingency Planning, Correction Processor, Counterproliferation, central point, central procurement, checkpoint, chemical protective, collision probability, command paymaster, command pilot, command post, communications personnel, component parts, conceptual phase, concrete-piercing, constrained procedure, contact party, contact point, control panel, control point, control post, control procedures, control program, cost and performances, cross and point, КП, командный пункт8) Техника: cable party, cable sensor, call on positive, candidate prototype, card punch, center tap, ceramic package, character point, charging pump, clock phase, closed-packed crystals, coating permeability, cold pipe, combined parity, command pulse, communications programs, concrete pipe, condensate pump, console processor, constant pitch, constant power, containment purge, control parameter, control plane, control procedure, coolant pump, cooling pond, copy-protected, corrosion product, cost of propellant, critical power, cyclopentane, molecular heat at constant pressure9) Сельское хозяйство: Cross Pairs, cost price, crude protein10) Химия: Creatine Phosphate, хч (химически чистый)11) Математика: задача с ограничениями (constrained problem), непрерывный параметр (continuous parameter), общая часть (common part), принцип соответствия (correspondence principle), условное доказательство (conditional proof)12) Религия: Cumberland Presbyterian13) Метеорология: Continental Polar14) Железнодорожный термин: Canadian Pacific Railway15) Юридический термин: Child Pornography, Close Proximity, Community Policing16) Бухгалтерия: Credit Points17) Автомобильный термин: crankshaft position sensor (Ford), canister purge (GM)18) Биржевой термин: C P19) Грубое выражение: Crap Participation20) Телекоммуникации: Call Processing, Charging Party, Coordination Processor, Customer Premises21) Сокращение: Camp, Campus Police (MIT, others probably too), Canadian Pacific, Canadian Press, Captain of the Port, Career Program (USA), Carrier Route Presort rate category abbreviation on letter mail key line, Central Processing/Processor, Circulaire Pivot (Circular pivot (France)), Circular Polarised, Circularly Polarized, Civil aircraft marking (Bolivia), Clock Pulse, Close Protection, Code of Procedure, Colis Postaux (international mail category - see IMM), Communications Processor, Communist Party, Conservative Party, Court of Probate, centre of pressure, coal port, common prayer, copilot, the Canadian Press, Character Pointer, conditions precedent (в юридических текстах), Chrome-Plated (хромированный)22) Университет: Campus Police, College Program, Course Pack, Course Packet23) Физика: Coherent Potential, Coulomb Potential24) Физиология: Cerebral Palsy, Cervical Position, Chest pain, Chronic Pain, Component Pertussis, Current Partner25) Фото: Colour Printing26) Электроника: Capability performance, Chip place, Continuous Propagation, Process capability27) Вычислительная техника: Centronics Parallel, Connection Processor, command processor, current pointer, current position, текущая позиция, Contention Period (DCF, MAC), Control Program (IBM, OS, VM/ESA, VM), Control Point (IBM, SNA), Coordination Point (ISO 9646-3, TTCN), Campus Police (MIT, others probably too), командный процессор, текущая точка, текущей позиции28) Литература: Charter Party29) Нефть: casing point, casing pressure, circulating pressure, compaction, controllable pitch, глубина спуска обсадной колонны (casing point), давление в обсадной колонне (casing pressure), сантипуаз (единица абсолютной вязкости), шаг зацепления30) Биохимия: Continuous Phase31) Картография: chosen point32) Банковское дело: коммерческие бумаги (commercial paper), краткосрочный коммерческий вексель (commercial paper)33) Фирменный знак: Critical Path, Inc.34) Холодильная техника: coefficient of performance35) Экология: cloud picture36) Деловая лексика: Chemical Plant, Commercial Plan, Commercial Property, Common Production, Content Partner, Custom Products, Customer Pick37) Бытовая техника: указатель символа38) Бурение: casing pressure( pressure on the annulus between tubing and casing (this is measured at the surface), обсадная труба (casing pipe)39) Глоссарий компании Сахалин Энерджи: connecting pipeline, катодная защита (cathodic protection), cathodic protection (electrical protection of metals against corrosion), Contracting and Procurement, continuous polymerization непрерывная полимеризация40) Нефтегазовая техника давление в межтрубном пространстве (между эксплуатационной и лифтовой колоннами), защита от коррозии, corrosion protection, антикоррозионная защита41) Менеджмент: construction plan42) Образование: Citizens Prevail, Classroom Participation, Corporal Punishment43) Инвестиции: commercial paper44) Сетевые технологии: central processor, communication processor, current point, ЦП, коммуникационный процессор, центральный процессор45) Полимеры: Canadian Patent, calendered plate, calorific power, cathode polarization, cellulose paper, cellulose propionate, center of pressure, chemically pure, close-packed, constant potential, constant pressure, continuous polymerization46) Программирование: cloud provider47) Автоматика: chain pull, circular pitch, continuous path48) Пластмассы: Carbon Petroleum49) Сахалин Р: cathodic protection50) Химическое оружие: Construction phase, check point, construction package51) Макаров: casing pressure, cesspool, circular polarization, conductive plastics, conductive polymer, continuous processor, cost of the propellant52) Расширение файла: Copy Protected53) SAP.тех. кодовая страница, копия54) Нефть и газ: cloud point, electrochemical protection, коррозионная защита, ЭХЗ, электрохимическая защита, cathode protection, электрохимзащита55) Керамика: Chemical Preparation56) Логистика: Contracts and Procurement57) Строительные материалы: Chrome Polished (покрытие)58) Собаководство: Canine Parvovirus59) Христианство: Church Planting, ОНЦ60) Яхтенный спорт: Prismatic Coefficient61) Должность: Couch Potato62) Чат: Created Posts, Cutie Patootie63) NYSE. Canadian Pacific, LTD.64) НАСА: Controlled Planetary, Crash Pad65) Международные перевозки: carriage paid, carriage раid -
14 Cp
1) Общая лексика: hum. сокр. Colored Protein, хронический панкреатит2) Компьютерная техника: Color Printer, Computer Problem, Computer player (компьютерные игры)3) Медицина: cold pressor test (холодовой прессорный тест), (ceruloplasmin) ЦП (церулоплазмин)4) Американизм: Candidate Presentation, Colored People, Construction Permit5) Ботаника: Carnivorous Plant6) Спорт: Card Points, Cheer Points, Contribution Points7) Военный термин: Canadian patrol, Career Program, Character Position, Check Points, Closest Point, Co-Pilot, Communication Problem, Contingency Planning, Correction Processor, Counterproliferation, central point, central procurement, checkpoint, chemical protective, collision probability, command paymaster, command pilot, command post, communications personnel, component parts, conceptual phase, concrete-piercing, constrained procedure, contact party, contact point, control panel, control point, control post, control procedures, control program, cost and performances, cross and point, КП, командный пункт8) Техника: cable party, cable sensor, call on positive, candidate prototype, card punch, center tap, ceramic package, character point, charging pump, clock phase, closed-packed crystals, coating permeability, cold pipe, combined parity, command pulse, communications programs, concrete pipe, condensate pump, console processor, constant pitch, constant power, containment purge, control parameter, control plane, control procedure, coolant pump, cooling pond, copy-protected, corrosion product, cost of propellant, critical power, cyclopentane, molecular heat at constant pressure9) Сельское хозяйство: Cross Pairs, cost price, crude protein10) Химия: Creatine Phosphate, хч (химически чистый)11) Математика: задача с ограничениями (constrained problem), непрерывный параметр (continuous parameter), общая часть (common part), принцип соответствия (correspondence principle), условное доказательство (conditional proof)12) Религия: Cumberland Presbyterian13) Метеорология: Continental Polar14) Железнодорожный термин: Canadian Pacific Railway15) Юридический термин: Child Pornography, Close Proximity, Community Policing16) Бухгалтерия: Credit Points17) Автомобильный термин: crankshaft position sensor (Ford), canister purge (GM)18) Биржевой термин: C P19) Грубое выражение: Crap Participation20) Телекоммуникации: Call Processing, Charging Party, Coordination Processor, Customer Premises21) Сокращение: Camp, Campus Police (MIT, others probably too), Canadian Pacific, Canadian Press, Captain of the Port, Career Program (USA), Carrier Route Presort rate category abbreviation on letter mail key line, Central Processing/Processor, Circulaire Pivot (Circular pivot (France)), Circular Polarised, Circularly Polarized, Civil aircraft marking (Bolivia), Clock Pulse, Close Protection, Code of Procedure, Colis Postaux (international mail category - see IMM), Communications Processor, Communist Party, Conservative Party, Court of Probate, centre of pressure, coal port, common prayer, copilot, the Canadian Press, Character Pointer, conditions precedent (в юридических текстах), Chrome-Plated (хромированный)22) Университет: Campus Police, College Program, Course Pack, Course Packet23) Физика: Coherent Potential, Coulomb Potential24) Физиология: Cerebral Palsy, Cervical Position, Chest pain, Chronic Pain, Component Pertussis, Current Partner25) Фото: Colour Printing26) Электроника: Capability performance, Chip place, Continuous Propagation, Process capability27) Вычислительная техника: Centronics Parallel, Connection Processor, command processor, current pointer, current position, текущая позиция, Contention Period (DCF, MAC), Control Program (IBM, OS, VM/ESA, VM), Control Point (IBM, SNA), Coordination Point (ISO 9646-3, TTCN), Campus Police (MIT, others probably too), командный процессор, текущая точка, текущей позиции28) Литература: Charter Party29) Нефть: casing point, casing pressure, circulating pressure, compaction, controllable pitch, глубина спуска обсадной колонны (casing point), давление в обсадной колонне (casing pressure), сантипуаз (единица абсолютной вязкости), шаг зацепления30) Биохимия: Continuous Phase31) Картография: chosen point32) Банковское дело: коммерческие бумаги (commercial paper), краткосрочный коммерческий вексель (commercial paper)33) Фирменный знак: Critical Path, Inc.34) Холодильная техника: coefficient of performance35) Экология: cloud picture36) Деловая лексика: Chemical Plant, Commercial Plan, Commercial Property, Common Production, Content Partner, Custom Products, Customer Pick37) Бытовая техника: указатель символа38) Бурение: casing pressure( pressure on the annulus between tubing and casing (this is measured at the surface), обсадная труба (casing pipe)39) Глоссарий компании Сахалин Энерджи: connecting pipeline, катодная защита (cathodic protection), cathodic protection (electrical protection of metals against corrosion), Contracting and Procurement, continuous polymerization непрерывная полимеризация40) Нефтегазовая техника давление в межтрубном пространстве (между эксплуатационной и лифтовой колоннами), защита от коррозии, corrosion protection, антикоррозионная защита41) Менеджмент: construction plan42) Образование: Citizens Prevail, Classroom Participation, Corporal Punishment43) Инвестиции: commercial paper44) Сетевые технологии: central processor, communication processor, current point, ЦП, коммуникационный процессор, центральный процессор45) Полимеры: Canadian Patent, calendered plate, calorific power, cathode polarization, cellulose paper, cellulose propionate, center of pressure, chemically pure, close-packed, constant potential, constant pressure, continuous polymerization46) Программирование: cloud provider47) Автоматика: chain pull, circular pitch, continuous path48) Пластмассы: Carbon Petroleum49) Сахалин Р: cathodic protection50) Химическое оружие: Construction phase, check point, construction package51) Макаров: casing pressure, cesspool, circular polarization, conductive plastics, conductive polymer, continuous processor, cost of the propellant52) Расширение файла: Copy Protected53) SAP.тех. кодовая страница, копия54) Нефть и газ: cloud point, electrochemical protection, коррозионная защита, ЭХЗ, электрохимическая защита, cathode protection, электрохимзащита55) Керамика: Chemical Preparation56) Логистика: Contracts and Procurement57) Строительные материалы: Chrome Polished (покрытие)58) Собаководство: Canine Parvovirus59) Христианство: Church Planting, ОНЦ60) Яхтенный спорт: Prismatic Coefficient61) Должность: Couch Potato62) Чат: Created Posts, Cutie Patootie63) NYSE. Canadian Pacific, LTD.64) НАСА: Controlled Planetary, Crash Pad65) Международные перевозки: carriage paid, carriage раid -
15 cP
1) Общая лексика: hum. сокр. Colored Protein, хронический панкреатит2) Компьютерная техника: Color Printer, Computer Problem, Computer player (компьютерные игры)3) Медицина: cold pressor test (холодовой прессорный тест), (ceruloplasmin) ЦП (церулоплазмин)4) Американизм: Candidate Presentation, Colored People, Construction Permit5) Ботаника: Carnivorous Plant6) Спорт: Card Points, Cheer Points, Contribution Points7) Военный термин: Canadian patrol, Career Program, Character Position, Check Points, Closest Point, Co-Pilot, Communication Problem, Contingency Planning, Correction Processor, Counterproliferation, central point, central procurement, checkpoint, chemical protective, collision probability, command paymaster, command pilot, command post, communications personnel, component parts, conceptual phase, concrete-piercing, constrained procedure, contact party, contact point, control panel, control point, control post, control procedures, control program, cost and performances, cross and point, КП, командный пункт8) Техника: cable party, cable sensor, call on positive, candidate prototype, card punch, center tap, ceramic package, character point, charging pump, clock phase, closed-packed crystals, coating permeability, cold pipe, combined parity, command pulse, communications programs, concrete pipe, condensate pump, console processor, constant pitch, constant power, containment purge, control parameter, control plane, control procedure, coolant pump, cooling pond, copy-protected, corrosion product, cost of propellant, critical power, cyclopentane, molecular heat at constant pressure9) Сельское хозяйство: Cross Pairs, cost price, crude protein10) Химия: Creatine Phosphate, хч (химически чистый)11) Математика: задача с ограничениями (constrained problem), непрерывный параметр (continuous parameter), общая часть (common part), принцип соответствия (correspondence principle), условное доказательство (conditional proof)12) Религия: Cumberland Presbyterian13) Метеорология: Continental Polar14) Железнодорожный термин: Canadian Pacific Railway15) Юридический термин: Child Pornography, Close Proximity, Community Policing16) Бухгалтерия: Credit Points17) Автомобильный термин: crankshaft position sensor (Ford), canister purge (GM)18) Биржевой термин: C P19) Грубое выражение: Crap Participation20) Телекоммуникации: Call Processing, Charging Party, Coordination Processor, Customer Premises21) Сокращение: Camp, Campus Police (MIT, others probably too), Canadian Pacific, Canadian Press, Captain of the Port, Career Program (USA), Carrier Route Presort rate category abbreviation on letter mail key line, Central Processing/Processor, Circulaire Pivot (Circular pivot (France)), Circular Polarised, Circularly Polarized, Civil aircraft marking (Bolivia), Clock Pulse, Close Protection, Code of Procedure, Colis Postaux (international mail category - see IMM), Communications Processor, Communist Party, Conservative Party, Court of Probate, centre of pressure, coal port, common prayer, copilot, the Canadian Press, Character Pointer, conditions precedent (в юридических текстах), Chrome-Plated (хромированный)22) Университет: Campus Police, College Program, Course Pack, Course Packet23) Физика: Coherent Potential, Coulomb Potential24) Физиология: Cerebral Palsy, Cervical Position, Chest pain, Chronic Pain, Component Pertussis, Current Partner25) Фото: Colour Printing26) Электроника: Capability performance, Chip place, Continuous Propagation, Process capability27) Вычислительная техника: Centronics Parallel, Connection Processor, command processor, current pointer, current position, текущая позиция, Contention Period (DCF, MAC), Control Program (IBM, OS, VM/ESA, VM), Control Point (IBM, SNA), Coordination Point (ISO 9646-3, TTCN), Campus Police (MIT, others probably too), командный процессор, текущая точка, текущей позиции28) Литература: Charter Party29) Нефть: casing point, casing pressure, circulating pressure, compaction, controllable pitch, глубина спуска обсадной колонны (casing point), давление в обсадной колонне (casing pressure), сантипуаз (единица абсолютной вязкости), шаг зацепления30) Биохимия: Continuous Phase31) Картография: chosen point32) Банковское дело: коммерческие бумаги (commercial paper), краткосрочный коммерческий вексель (commercial paper)33) Фирменный знак: Critical Path, Inc.34) Холодильная техника: coefficient of performance35) Экология: cloud picture36) Деловая лексика: Chemical Plant, Commercial Plan, Commercial Property, Common Production, Content Partner, Custom Products, Customer Pick37) Бытовая техника: указатель символа38) Бурение: casing pressure( pressure on the annulus between tubing and casing (this is measured at the surface), обсадная труба (casing pipe)39) Глоссарий компании Сахалин Энерджи: connecting pipeline, катодная защита (cathodic protection), cathodic protection (electrical protection of metals against corrosion), Contracting and Procurement, continuous polymerization непрерывная полимеризация40) Нефтегазовая техника давление в межтрубном пространстве (между эксплуатационной и лифтовой колоннами), защита от коррозии, corrosion protection, антикоррозионная защита41) Менеджмент: construction plan42) Образование: Citizens Prevail, Classroom Participation, Corporal Punishment43) Инвестиции: commercial paper44) Сетевые технологии: central processor, communication processor, current point, ЦП, коммуникационный процессор, центральный процессор45) Полимеры: Canadian Patent, calendered plate, calorific power, cathode polarization, cellulose paper, cellulose propionate, center of pressure, chemically pure, close-packed, constant potential, constant pressure, continuous polymerization46) Программирование: cloud provider47) Автоматика: chain pull, circular pitch, continuous path48) Пластмассы: Carbon Petroleum49) Сахалин Р: cathodic protection50) Химическое оружие: Construction phase, check point, construction package51) Макаров: casing pressure, cesspool, circular polarization, conductive plastics, conductive polymer, continuous processor, cost of the propellant52) Расширение файла: Copy Protected53) SAP.тех. кодовая страница, копия54) Нефть и газ: cloud point, electrochemical protection, коррозионная защита, ЭХЗ, электрохимическая защита, cathode protection, электрохимзащита55) Керамика: Chemical Preparation56) Логистика: Contracts and Procurement57) Строительные материалы: Chrome Polished (покрытие)58) Собаководство: Canine Parvovirus59) Христианство: Church Planting, ОНЦ60) Яхтенный спорт: Prismatic Coefficient61) Должность: Couch Potato62) Чат: Created Posts, Cutie Patootie63) NYSE. Canadian Pacific, LTD.64) НАСА: Controlled Planetary, Crash Pad65) Международные перевозки: carriage paid, carriage раid -
16 cp
1) Общая лексика: hum. сокр. Colored Protein, хронический панкреатит2) Компьютерная техника: Color Printer, Computer Problem, Computer player (компьютерные игры)3) Медицина: cold pressor test (холодовой прессорный тест), (ceruloplasmin) ЦП (церулоплазмин)4) Американизм: Candidate Presentation, Colored People, Construction Permit5) Ботаника: Carnivorous Plant6) Спорт: Card Points, Cheer Points, Contribution Points7) Военный термин: Canadian patrol, Career Program, Character Position, Check Points, Closest Point, Co-Pilot, Communication Problem, Contingency Planning, Correction Processor, Counterproliferation, central point, central procurement, checkpoint, chemical protective, collision probability, command paymaster, command pilot, command post, communications personnel, component parts, conceptual phase, concrete-piercing, constrained procedure, contact party, contact point, control panel, control point, control post, control procedures, control program, cost and performances, cross and point, КП, командный пункт8) Техника: cable party, cable sensor, call on positive, candidate prototype, card punch, center tap, ceramic package, character point, charging pump, clock phase, closed-packed crystals, coating permeability, cold pipe, combined parity, command pulse, communications programs, concrete pipe, condensate pump, console processor, constant pitch, constant power, containment purge, control parameter, control plane, control procedure, coolant pump, cooling pond, copy-protected, corrosion product, cost of propellant, critical power, cyclopentane, molecular heat at constant pressure9) Сельское хозяйство: Cross Pairs, cost price, crude protein10) Химия: Creatine Phosphate, хч (химически чистый)11) Математика: задача с ограничениями (constrained problem), непрерывный параметр (continuous parameter), общая часть (common part), принцип соответствия (correspondence principle), условное доказательство (conditional proof)12) Религия: Cumberland Presbyterian13) Метеорология: Continental Polar14) Железнодорожный термин: Canadian Pacific Railway15) Юридический термин: Child Pornography, Close Proximity, Community Policing16) Бухгалтерия: Credit Points17) Автомобильный термин: crankshaft position sensor (Ford), canister purge (GM)18) Биржевой термин: C P19) Грубое выражение: Crap Participation20) Телекоммуникации: Call Processing, Charging Party, Coordination Processor, Customer Premises21) Сокращение: Camp, Campus Police (MIT, others probably too), Canadian Pacific, Canadian Press, Captain of the Port, Career Program (USA), Carrier Route Presort rate category abbreviation on letter mail key line, Central Processing/Processor, Circulaire Pivot (Circular pivot (France)), Circular Polarised, Circularly Polarized, Civil aircraft marking (Bolivia), Clock Pulse, Close Protection, Code of Procedure, Colis Postaux (international mail category - see IMM), Communications Processor, Communist Party, Conservative Party, Court of Probate, centre of pressure, coal port, common prayer, copilot, the Canadian Press, Character Pointer, conditions precedent (в юридических текстах), Chrome-Plated (хромированный)22) Университет: Campus Police, College Program, Course Pack, Course Packet23) Физика: Coherent Potential, Coulomb Potential24) Физиология: Cerebral Palsy, Cervical Position, Chest pain, Chronic Pain, Component Pertussis, Current Partner25) Фото: Colour Printing26) Электроника: Capability performance, Chip place, Continuous Propagation, Process capability27) Вычислительная техника: Centronics Parallel, Connection Processor, command processor, current pointer, current position, текущая позиция, Contention Period (DCF, MAC), Control Program (IBM, OS, VM/ESA, VM), Control Point (IBM, SNA), Coordination Point (ISO 9646-3, TTCN), Campus Police (MIT, others probably too), командный процессор, текущая точка, текущей позиции28) Литература: Charter Party29) Нефть: casing point, casing pressure, circulating pressure, compaction, controllable pitch, глубина спуска обсадной колонны (casing point), давление в обсадной колонне (casing pressure), сантипуаз (единица абсолютной вязкости), шаг зацепления30) Биохимия: Continuous Phase31) Картография: chosen point32) Банковское дело: коммерческие бумаги (commercial paper), краткосрочный коммерческий вексель (commercial paper)33) Фирменный знак: Critical Path, Inc.34) Холодильная техника: coefficient of performance35) Экология: cloud picture36) Деловая лексика: Chemical Plant, Commercial Plan, Commercial Property, Common Production, Content Partner, Custom Products, Customer Pick37) Бытовая техника: указатель символа38) Бурение: casing pressure( pressure on the annulus between tubing and casing (this is measured at the surface), обсадная труба (casing pipe)39) Глоссарий компании Сахалин Энерджи: connecting pipeline, катодная защита (cathodic protection), cathodic protection (electrical protection of metals against corrosion), Contracting and Procurement, continuous polymerization непрерывная полимеризация40) Нефтегазовая техника давление в межтрубном пространстве (между эксплуатационной и лифтовой колоннами), защита от коррозии, corrosion protection, антикоррозионная защита41) Менеджмент: construction plan42) Образование: Citizens Prevail, Classroom Participation, Corporal Punishment43) Инвестиции: commercial paper44) Сетевые технологии: central processor, communication processor, current point, ЦП, коммуникационный процессор, центральный процессор45) Полимеры: Canadian Patent, calendered plate, calorific power, cathode polarization, cellulose paper, cellulose propionate, center of pressure, chemically pure, close-packed, constant potential, constant pressure, continuous polymerization46) Программирование: cloud provider47) Автоматика: chain pull, circular pitch, continuous path48) Пластмассы: Carbon Petroleum49) Сахалин Р: cathodic protection50) Химическое оружие: Construction phase, check point, construction package51) Макаров: casing pressure, cesspool, circular polarization, conductive plastics, conductive polymer, continuous processor, cost of the propellant52) Расширение файла: Copy Protected53) SAP.тех. кодовая страница, копия54) Нефть и газ: cloud point, electrochemical protection, коррозионная защита, ЭХЗ, электрохимическая защита, cathode protection, электрохимзащита55) Керамика: Chemical Preparation56) Логистика: Contracts and Procurement57) Строительные материалы: Chrome Polished (покрытие)58) Собаководство: Canine Parvovirus59) Христианство: Church Planting, ОНЦ60) Яхтенный спорт: Prismatic Coefficient61) Должность: Couch Potato62) Чат: Created Posts, Cutie Patootie63) NYSE. Canadian Pacific, LTD.64) НАСА: Controlled Planetary, Crash Pad65) Международные перевозки: carriage paid, carriage раid -
17 missile
управляемая ракета, УР; летящий осколок [обломок]; обстреливать ракетами; применять ракеты ( по цели) ; см. тж. rocketantiarmor(ed fighting vehicle) missile — противотанковая ракета, ПТУР
dual-capability (surface-to-air /surface-to-surface) missile — ракета наземного РК для поражения воздушных и наземных целей
forward area (air) defense missile — ракета войскового ЗРК; ракета комплекса ПВО передового района
HEAT-mine (scattering) multiple warhead AT missile — ПТУР с КБЧ, разбрасывающей ПТ кумулятивные мины
look-down, shoot-down missile — ракета, управляемая системой обеспечения, обнаружения и поражения целей в нижней полусфере (на фоне земли)
passive-radar homing warhead.air-toair missile — ракета воздушного боя с пассивной РЛ ГСН
— air interceptor missile— air-to-ground guided missile— antiair warfare missile— anti-antiaircraft missile— artillery ballistic missile— AT guided missile— battlefield support missile— chemical warhead missile— command guidance missile— counter-air-to-surface missile missile— counterballislic missile missile— counterradar homing missile— counterradiation homing missile— fast-reaction type missile— fire-and-forget guidance missile— fixed based missile— fixed land-based missile— free-flight missile— infantry-launched missile— mobile-based missile— multiple warheaded missile— nuclear warheaded missile— nuclear-armed missile— nuclear-fueled missile— penetration aid missile— radar-seeking standoff missile— rolling airframe missile— turbojet-propelled missile* * *• ракета• ракетный -
18 variance analysis
1) стат. дисперсионный [вариационный\] анализ, анализ вариации ( исследование отклонений от среднего показателя в совокупности)See:2) учет анализ отклонений (анализ отклонения фактической величины прибыли от запланированной или ожидавшейся; осуществляется путем разбиения общей суммы отклонения на подсуммы для выявления основных причин возникновения данного отклонения; напр., расчет отклонений прибыли из-за изменения цены и объемов реализации, отклонения прямых материальных затрат, отклонения прямых затрат труда, отклонения величины накладных расходов и т. д.)Syn:See:variance accounting, standard costing, disposition of variances, joint variance, price variance, efficiency variance, method variance, cost variance, mix variance, favourable variance, payroll variance, price variance, budget variance, production cost variance, production volume variance, controllable variance, uncontrollable variance -
19 CPP
1) Компьютерная техника: C Plus Plus2) Американизм: A Commitment To Paul's Plan3) Военный термин: Communications Protocol Processor, civilian personnel pamphlet4) Техника: Center for Plutonium Production, coil power programmer, containment pre-entry purge, containment protection professional5) Сельское хозяйство: calcium pyrophosphate6) Химия: Хлорированный полипропилен7) Юридический термин: Community Penalties Program, Comprehensive Personality Profile8) Бухгалтерия: Certified Professional Purchaser, текущая покупательная способность (current purchasing power), дипломированный специалист по финансовому планированию (Certified Financial Planner)9) Фармакология: Сертификат фармацевтического продукта (Входит в досье на фармпрепарат среди документов, необходимых (среди прочего) для получения разрешение на производство заявляемой лекарственной формы в стране производства), Certificate of Pharmaceutical Product10) Страхование: commercial package policy11) Автомобильный термин: clutch pedal position12) Политика: Capitalist Party Pursuers, Collaboration Party Profile, Color Pattern Poem, Communist Psychos Party13) Телекоммуникации: Calling Party Pays14) Сокращение: Cambodian People's Party, Centralized Postage Payment system, Commercial Practices Program (USA), Communist Party of the Philippines, Compact Power Plant, Controlled Pitch Propeller, Creoles and Pidgins, Portuguese-based (Other), циклический цитруллинированный пептид (cyclic citrullinated peptide), cost per point15) Университет: College Of Physicians Of Philadelphia16) Физиология: Cerebral perfusion pressure, coronary artery perfusion pressure17) Вычислительная техника: Collaboration Protocol Profiles (ebXML)19) Банковское дело: common purchase point20) Фирменный знак: Columbia Pictures Publications21) Энергетика: теплоэлектроцентраль (ТЭЦ) (co-generation power plant), current perpendicular to the plane22) Реклама: Эффективность расходования средств23) Деловая лексика: Canada Pension Plan, Card Protection Plan, Consumer Preview Program, Customer Purchase Preferences24) Глоссарий компании Сахалин Энерджи: Center of Primary Processing, Central Production and Processing Complex25) Обогащение: углеобогатительная фабрика26) Макаров: coal preparation plant, condensate purification plant, controllable-pitch propeller, cost per part27) Расширение файла: C++ language source code file, Presentation (CA-Cricket Presents), C++ language source (Watcom C/C++)28) ООН: Communist Party Parrot, Программа "Культура мира" (Culture of Peace Programme Начата в 1994)29) Уголь: CPP facility, завод по обогащению угля, углемойка, углеобогатительное производство, установка для мокрого обогащения угля, coal cleaning facility, coal washer, coal washery, coal washing plant, wash plant, washplant, обогатительная установка, углеобогатительная установка30) Общественная организация: Coral Parks Program31) Должность: Certified Packaging Professional, Certified Payroll Professional, Certified Protection Professional32) NYSE. Cornerstone Properties, Inc.33) Управление проектами: Процесс управления капитальными проектами -
20 cpp
1) Компьютерная техника: C Plus Plus2) Американизм: A Commitment To Paul's Plan3) Военный термин: Communications Protocol Processor, civilian personnel pamphlet4) Техника: Center for Plutonium Production, coil power programmer, containment pre-entry purge, containment protection professional5) Сельское хозяйство: calcium pyrophosphate6) Химия: Хлорированный полипропилен7) Юридический термин: Community Penalties Program, Comprehensive Personality Profile8) Бухгалтерия: Certified Professional Purchaser, текущая покупательная способность (current purchasing power), дипломированный специалист по финансовому планированию (Certified Financial Planner)9) Фармакология: Сертификат фармацевтического продукта (Входит в досье на фармпрепарат среди документов, необходимых (среди прочего) для получения разрешение на производство заявляемой лекарственной формы в стране производства), Certificate of Pharmaceutical Product10) Страхование: commercial package policy11) Автомобильный термин: clutch pedal position12) Политика: Capitalist Party Pursuers, Collaboration Party Profile, Color Pattern Poem, Communist Psychos Party13) Телекоммуникации: Calling Party Pays14) Сокращение: Cambodian People's Party, Centralized Postage Payment system, Commercial Practices Program (USA), Communist Party of the Philippines, Compact Power Plant, Controlled Pitch Propeller, Creoles and Pidgins, Portuguese-based (Other), циклический цитруллинированный пептид (cyclic citrullinated peptide), cost per point15) Университет: College Of Physicians Of Philadelphia16) Физиология: Cerebral perfusion pressure, coronary artery perfusion pressure17) Вычислительная техника: Collaboration Protocol Profiles (ebXML)19) Банковское дело: common purchase point20) Фирменный знак: Columbia Pictures Publications21) Энергетика: теплоэлектроцентраль (ТЭЦ) (co-generation power plant), current perpendicular to the plane22) Реклама: Эффективность расходования средств23) Деловая лексика: Canada Pension Plan, Card Protection Plan, Consumer Preview Program, Customer Purchase Preferences24) Глоссарий компании Сахалин Энерджи: Center of Primary Processing, Central Production and Processing Complex25) Обогащение: углеобогатительная фабрика26) Макаров: coal preparation plant, condensate purification plant, controllable-pitch propeller, cost per part27) Расширение файла: C++ language source code file, Presentation (CA-Cricket Presents), C++ language source (Watcom C/C++)28) ООН: Communist Party Parrot, Программа "Культура мира" (Culture of Peace Programme Начата в 1994)29) Уголь: CPP facility, завод по обогащению угля, углемойка, углеобогатительное производство, установка для мокрого обогащения угля, coal cleaning facility, coal washer, coal washery, coal washing plant, wash plant, washplant, обогатительная установка, углеобогатительная установка30) Общественная организация: Coral Parks Program31) Должность: Certified Packaging Professional, Certified Payroll Professional, Certified Protection Professional32) NYSE. Cornerstone Properties, Inc.33) Управление проектами: Процесс управления капитальными проектами
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См. также в других словарях:
controllable cost — An expense that is incurred at the discretion of an organization’s managers. The performance of individuals is often appraised, in part, in relation to efficient use of controllable costs. Most costs in this category are *variable, but some… … Auditor's dictionary
controllable contribution — The sales revenue of a division less those costs that are controllable by the divisional manager (see controllable costs). Controllable contribution is the most appropriate measure of a divisional manager s performance. In practice, however, it… … Accounting dictionary
controllable contribution — The sales revenue of a division less those costs that are controllable by the divisional manager (see controllable costs). Controllable contribution is the most appropriate measure of a divisional manager s performance. In practice, however, it… … Big dictionary of business and management
Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … Wikipedia
Контролируемые затраты (CONTROLLABLE COST) — Затраты, на поведение которых может воздействовать ответственное лицо. Обычно имеется в виду конкретный руководитель, поскольку любые затраты кем то контролируются … Словарь терминов по управленческому учету
controllable variance — In standard costing or budgetary control, a variance that is regarded as controllable by the manager responsible for that area of an organization. The variance occurs as a result of the difference between the budget cost allowance and the actual… … Accounting dictionary
controllable variance — In standard costing or budgetary control, a variance that is regarded as controllable by the manager responsible for that area of an organization. The variance occurs as a result of the difference between the budget cost allowance and the actual… … Big dictionary of business and management
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
avoidable cost — An item of expenditure incurred at the discretion of the management of an organization. In contrast to a *sunk cost, an avoidable cost can be incurred or avoided on the basis of a management decision. For example, potential rental fees for… … Auditor's dictionary
relevant cost — A *cost that has a bearing on a decision making process or that is affected by a decision making process. See also *avoidable cost, *controllable cost, and *discretionary cost … Auditor's dictionary
unavoidable cost — An expense that is incurred irrespective of the discretion of an organization’s managers. Compare *avoidable cost, *controllable cost, and *sunk cost … Auditor's dictionary