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1 Cost Accounting System
Abbreviation: CASУниверсальный русско-английский словарь > Cost Accounting System
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2 Cost Management System
Accounting: CMSУниверсальный русско-английский словарь > Cost Management System
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3 historical cost accounting
Fina system of accounting in which all values are based on the historical costs incurredThe ultimate business dictionary > historical cost accounting
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4 единичный образец, для расчёта себестоимости (cost) которого применяют позаказный метод учёта себестоимости
Accounting: one-of-a-kind product (job order cost accounting system)Универсальный русско-английский словарь > единичный образец, для расчёта себестоимости (cost) которого применяют позаказный метод учёта себестоимости
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5 система учета расходов
Banks. Exchanges. Accounting. (Russian-English) > система учета расходов
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6 позаказное калькулирование себестоимости
Accounting: job costing (см. job order cost accounting system. Противоположным является process costing - попроцессное калькулирование себестоимости), job order costing (см. job order cost accounting system. Противоположным является process costing - попроцессное калькулирование себестоимости)Универсальный русско-английский словарь > позаказное калькулирование себестоимости
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7 система учета затрат
система учета затрат
Система управления, обеспечивающая сбор, учет, анализ, управление и распределение затрат по объектам учета затрат.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > система учета затрат
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8 единичный образец, для расчёта себестоимости которого применяют позаказный метод учёта себестоимости
Accounting: (cost) one-of-a-kind product (job order cost accounting system)Универсальный русско-английский словарь > единичный образец, для расчёта себестоимости которого применяют позаказный метод учёта себестоимости
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9 попроцессное калькулирование себестоимости
Accounting: process costing (Противоположным является job order costing - позаказное калькулирование себестоимости; см. process cost accounting system)Универсальный русско-английский словарь > попроцессное калькулирование себестоимости
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10 Rentabilitätsaussichten
Rentabilitätsaussichten
profit-earning prospects;
• Rentabilitätsberechnung calculation of profits, cost accounting (system), costing, profit rating;
• Rentabilitätsbild survey of productiveness;
• Rentabilitätschancen durch Investitionen auf bisher vernachlässigten Gebieten verbessern to generate additional earnings through investments in special undervalued situations;
• bei reinem Rentabilitätsdenken on a strictly commercial rate-of-return calculation;
• Rentabilitätsdiagramm profitability graph;
• Rentabilitätsentwicklung profit trend;
• Rentabilitätsfaktor markup (US);
• Rentabilitätsgrenze margin of productiveness (profitableness), marginal profit, break-even point;
• Rentabilitätskennziffer cost-effectiveness measure;
• Rentabilitätskoeffizient benefit-cost ratio;
• errechneter Rentabilitätskoeffizient budgeted return;
• Rentabilitätsprüfung break-even analysis;
• Rentabilitätsrechnung cost accounting, costing;
• Rentabilitätsschätzung cost accounting (system), costing, assessment of profitability;
• Rentabilitätsschätzung einer Investition investment appraisal;
• Rentabilitätsschwelle marginal profit, break-even point, profitability level;
• Rentabilitätsschwelle erreichen to break even;
• Rentabilitätsschwelle früher als erwartet erreichen to break into profits earlier than expected;
• an die Rentabilitätsschwelle heranbringen to put on a profitable track;
• Rentabilitätssituation rapide verschlechtern to send earnings into a dive;
• Rentabilitätssteigerung earnings increase;
• Rentabilitätstabelle break-even chart;
• Rentabilitätstrend profit[ability] trend;
• Rentabilitätsuntersuchung economic study;
• Rentabilitätsverbesserung earnings improvement (recovery);
• Rentabilitätsvergleich earnings comparison, comparison of returns;
• Rentabilitätswert break-even value;
• Rentabilitätszeitpunkt break-even date;
• Rentabilitätsziffer break-even figure, (Kurzversicherung) rental figure;
• Rentabilitätsziffer des Warenlagers profitability index of stock held.Business german-english dictionary > Rentabilitätsaussichten
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11 динамическая система
Динамическая система - способ описания прохождения во времени всех точек данного пространства S. — A dynamical system is a way of describing the passage in time of all points of a given space S.
система, замкнутая взаимосвязанная — closed and interrelated system
Подход общего равновесия рассматривает экономику как замкнутую взаимосвязанную систему, в которой мы должны одновременно определить равновесные значения всех переменных. — The general equilibrium approach views the economy as a closed and interrelated system, in which we must simultaneously determine the equilibrium values of all variables of interest.
Система исчисления себестоимости предназначена для оказания помощи в контроле издержек и предоставления информации о затратах для принятия определенных решений и составления долгосрочных планов. — A cost accounting system is intended to assist in cost control and provide cost information for making specific decisions and long-run plans.
система межвеременного ценообразования, довольно жесткая — fairly rigid intertemporal pricing pattern
Russian-English Dictionary "Microeconomics" > динамическая система
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12 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
13 Kostenrechnungssystem
Kostenrechnungssystem, Kostenrechnungsverfahren
[job] costing, cost [accounting] system, costing system;
• Kostenrechnungssystem, Kostenrechnungsverfahren für auftragsweise Fertigung job-order costing (US), specific-order cost method;
• Kostenrechnungssystem, Kostenrechnungsverfahren mit vorausgeschätzten Kosten estimating cost system;
• Kostenrechnungssystem, Kostenrechnungsverfahren einführen to install a cost system. -
14 Kostenrechnungsverfahren
Kostenrechnungssystem, Kostenrechnungsverfahren
[job] costing, cost [accounting] system, costing system;
• Kostenrechnungssystem, Kostenrechnungsverfahren für auftragsweise Fertigung job-order costing (US), specific-order cost method;
• Kostenrechnungssystem, Kostenrechnungsverfahren mit vorausgeschätzten Kosten estimating cost system;
• Kostenrechnungssystem, Kostenrechnungsverfahren einführen to install a cost system.Business german-english dictionary > Kostenrechnungsverfahren
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15 позаказный метод учета себестоимости
который используется компаниями, производящими единичные образцы (one-of-a-kind product) или продукцию по специальным заказам (также job order costing). Противоположным является (process cost accounting system) - попроцессный метод учета себестоимости
Специализированный русско-английский словарь бухгалтерских терминов > позаказный метод учета себестоимости
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16 попроцессный метод учета себестоимости
применяемый компаниями, производящими однотипную массовую продукцию или имеющими непрерывное производство (также (process costing). Противоположным является (job order cost accounting system) - позаказный метод учета себестоимости
Специализированный русско-английский словарь бухгалтерских терминов > попроцессный метод учета себестоимости
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17 metodo
m method* * *metodo s.m.1 method, system; (tecnica) technique: metodo induttivo, deduttivo, inductive, deductive method; metodo analitico, sintetico, analytic, synthetic method; metodo scientifico, sperimentale, scientific, experimental method; mancanza di metodo, lack of method; lavorare senza metodo, to work without method (o unmethodically); non aver metodo, to lack method (o to be unmethodical); metodo d'indagine, method of survey; metodo di lavoro, working method; metodo di lavorazione, process (o processing technique) // (econ.): metodo di ammortamento, depreciation method; metodo di pagamento, method of payment; metodi di produzione, methods of production; metodo di vendita, sales method; metodo di negoziazione, transaction system // (amm.): metodo della partita doppia, double-entry system; metodo di contabilità dei costi, cost accounting system; metodo di ammortamento a quote costanti, straight-line method of depreciation // ( banca) metodo scalare, daily-balance interest calculation // (assicurazioni) metodo di valutazione dei danni, measure of damage // (inform.): metodo di accesso, access level (o method); metodo di accesso di base, basic access method; metodo di accesso di base in teletrasmissione, basic telecommunication access method; metodo del percorso critico, critical path method; metodo del percorso sequenziale di base, basic sequential access method; metodo di registrazione su nastro, tape mode2 (manuale) tutor, method, primer: metodo di pianoforte, piano tutor (o method)3 (modo di agire) behaviour; (maniera) method, way: metodi sbrigativi, brisk ways; metodi drastici, drastic methods4 (calcio) the tactic of playing with two fullbacks, three halfbacks and five forwards.* * *['mɛtodo]sostantivo maschile1) method, system-i di insegnamento, di coltivazione — teaching, farming methods
2) (maniera, modo) way-i sbrigativi, drastici — brisk, drastic measures
lavorare con metodo — to work systematically o with method
4) (manuale) (per strumenti musicali) tutor; (di lingue straniere) course book BE, textbook AE* * *metodo/'mεtodo/sostantivo m.1 method, system; -i di insegnamento, di coltivazione teaching, farming methods2 (maniera, modo) way; -i sbrigativi, drastici brisk, drastic measures; con -i illegali by illegal means3 (sistematicità) lavorare con metodo to work systematically o with method; avere metodo to be methodical; non avere metodo to lack system -
18 единичный образец
для расчета себестоимости (cost) которого применяют позаказный метод учета себестоимости (job order cost accounting system)
Специализированный русско-английский словарь бухгалтерских терминов > единичный образец
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19 система учёта расходов
Economy: cost accounting systemУниверсальный русско-английский словарь > система учёта расходов
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20 Rentabilitätsberechnung
Rentabilitätsberechnung
calculation of profits, cost accounting (system), costing, profit ratingBusiness german-english dictionary > Rentabilitätsberechnung
См. также в других словарях:
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost accounting — A branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency. Bloomberg Financial Dictionary * * * cost accounting cost accounting ➔ accounting * * * cost accounting UK US noun [U] ►… … Financial and business terms
accounting system — ➔ system * * * accounting system UK US noun ACCOUNTING ► [C] a particular way in which a company or organization records and reports its financial information: »Your accounting system needs to be designed to track costs and monitor all company… … Financial and business terms
cost accounting — n. Accounting 1. a system for recording, analyzing, and allocating production and distribution costs 2. the keeping of such records cost accountant n … English World dictionary
cost accounting — cost′ account ing n. bus an accounting system that analyzes the cost of items involved in production • Etymology: 1910–15 cost′ account ant, n … From formal English to slang
cost accounting — cost accountant. an accounting system indicating the cost of items involved in production. Also called, esp. Brit., costing. [1910 15] * * * … Universalium
cost accounting — noun keeping account of the costs of items in production • Hypernyms: ↑accountancy, ↑accounting • Hyponyms: ↑costing * * * noun [noncount] business : a system of recording and studying how much money a company spends * * * ˈcost accounting f46 [ … Useful english dictionary
Vehicle Management Accounting System — (VMAS) A cost accounting system that provides information on operating costs per vehicle, per mile, and per hour … Glossary of postal terms
Система учета затрат (COST ACCOUNTING SYSTEM) — Система управления, обеспечивающая сбор, учет, анализ, управление и распределение затрат по объектам учета затрат … Словарь терминов по управленческому учету
Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… … Wikipedia
historical-cost accounting — A system of accounting based on the principle that assets should be valued at historical cost It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of… … Big dictionary of business and management