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cost accounting system

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

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