-
1 cost-effectiveness analysis
Gen Mgta method for measuring the benefits and effectiveness of a particular item of expenditure. Cost-effectiveness analysis requires an examination of expenditure to determine whether the money spent could have been used more effectively or whether the resulting benefits could have been attained through less financial outlay.The ultimate business dictionary > cost-effectiveness analysis
-
2 marginal cost
Econthe amount by which the costs of a firm will be increased if its output is increased by one more unit, of if one more customer is served.EXAMPLEIf the price charged is greater than the marginal cost, then the revenue gain will be greater than the added cost. That, in turn, will increase profit, so the expansion in production or service makes economic sense and should proceed. The reverse is also true: if the price charged is less than the marginal cost, expansion should not go ahead.The formula for marginal cost is:Change in cost /change in quantityIf it costs a company $260,000 to produce 3,000 items, and $325,000 to produce 3,800 items, the change in cost would be:$325,000 – $260,000 = $65,000The change in quantity would be:3,800 – 3,000 = 800When the formula to calculate marginal cost is applied, the result is:$65,000 /800 = $81.25If the price of the item in question were $99.95, expansion should proceed.Relying on marginal cost is not fail-safe, however; putting more products on a market can drive down prices and thus cut margins. Moreover, committing idle capacity to longterm production may tie up resources that could be directed to a new and more profitable opportunity. An important related principle is contribution: the cash gained (or lost) from selling an additional unit. -
3 total cost of ownership
Gen Mgta structured approach to calculating the costs associated with buying and using a product or service. Total cost of ownership takes the purchase cost of an item into account but also considers related costs such as ordering, delivery, subsequent usage and maintenance, supplier costs, and after-delivery costs. Originally designed as a process for measuring IT expense after implementation, total cost of ownership considers only financial expenses and excludes any cost-benefit analysis.Abbr. TCO -
4 indirect cost
Gen Mgta fixed or overhead cost that cannot be attributed directly to the production of a particular item and is incurred even when there is no output. Indirect costs may include the cost center functions of finance and accounting, information technology, administration, and personnel. -
5 material cost
Opsthe cost of the raw materials that go into a product. The material cost of a product excludes any indirect costs, for example, overheads or wages, associated with producing the item. -
6 unit cost
Finthe cost to a company of producing one item that it markets -
7 line item budget
Finthe traditional form of budget layout showing, line by line, the costs of a cost object analyzed by their nature (salaries, occupancy, maintenance etc.) -
8 цінова одиниця
-
9 kustannuserä
• cost item -
10 ценовая единица
Русско-Английский новый экономический словарь > ценовая единица
-
11 статья издержек
cost category, cost itemРусско-Английский новый экономический словарь > статья издержек
-
12 статья затрат
Sakhalin energy glossary: budget item (см. line item и cost item), cost item (line item, budget item - целевое предназначение затрат, указанное в смете отдельной строкой), line item (см. budget item и cost item) -
13 статья
1) General subject: CL (договора, контракта), article, asset, clause, contribution (для газеты, журнала), enaction (закона), enactment (закона), entry (в словаре, энциклопедии, справочнике и т. п.), feature material, interchapter, item, matter, memoir, paper, paragraph, particle (документа), writing2) Naval: entry (в справочнике)3) Military: article (документа), title (расходов)4) Engineering: article (публикация), paper (научная публикация)5) Construction: article (подрядного договора или технических условий), term7) Law: clause in contract, section8) Economy: article (в печати), heading, item (импорта; экспорта), line (ассигнований, бюджета и т.д.), position (в таможенном тарифе), section (договора, устава)10) Diplomatic term: item (экспорта), section (договора и т.п.)11) Jargon: write-up16) Audit: component17) Network technologies: topic19) leg.N.P. section (of a code,law, etc.)20) Makarov: article (в печатном издании), article (договора), clause (договора или контракта), clause (закона), clause (раздел договора, контракта и т.п.), cost item (калькуляционная), feature (в газете, журнале), item (напр. описи), item of cost (калькуляционная), paper (публикация), point (животного), reference21) SAP.tech. art., article (закона) -
14 статья расходов
1) General subject: spending pattern2) Economy: cost item, item of expense, object of expenditure3) Advertising: item of cost4) Taxes: area of expenditure5) Business: articles of expenditure, expenditure, expenditure item, expense item, item of expenditure6) EBRD: expenditure (на приобретение активов)7) Logistics: expenditure account -
15 статья
article, ( договорного документа) clause, entry, (счета, расхода) item, paper* * *статья́ ж.1. ( публикация) paper, article2. (раздел договора, контракта и т. п.) clause3. ( калькуляционная) cost item, item of cost* * * -
16 статья издержек
1. cost categoryфакторы, определяющие величину издержек — cost determinants
судебные издержки, издержки в процессе — costs in the cause
2. cost itemиздержки, связанные с осуждением — costs of the conviction
поглощение издержек, проводка издержек — cost absorption
себестоимость; издержки оборотного капитала — prime cost
-
17 Kostenpunkt
m1. Kostenfrage2. umg.: Kostenpunkt? how much?, what’s the damage?; Kostenpunkt 7000 Euro it costs (Pl. they cost) 7000 euros* * *Kọs|ten|punktmcost questionKostenpunkt? (inf) — what'll it cost?, how much?
Kostenpunkt: 100 EUR (inf) — cost, 100 euros
* * *Kos·ten·punktm cost item\Kostenpunkt? (fam) how much?* * *Kostenpunkt? — (ugs.) how much is it/are they?
* * *2. umg:Kostenpunkt? how much?, what’s the damage?;Kostenpunkt 7000 Euro it costs (pl they cost) 7000 euros* * *Kostenpunkt? — (ugs.) how much is it/are they?
* * *m.matter of expense n. -
18 почтовые и экспедиторские
1) Oil: mail and shipping (office cost item; услуги)2) Sakhalin energy glossary: mail and shipping (услуги, office cost item)Универсальный русско-английский словарь > почтовые и экспедиторские
-
19 почтовые и экспедиторские услуги
1) Sakhalin energy glossary: mail and shipping (office cost item)2) Sakhalin R: mail and shipping (office cost item)Универсальный русско-английский словарь > почтовые и экспедиторские услуги
-
20 Rechnungsposten
См. также в других словарях:
cost item — A category of costs incurred by an organization that are of a similar nature; they are collected together both for the purposes of reporting and because they can be subjected to similar treatment by the costing system. Examples of cost items are… … Accounting dictionary
cost standard — A predetermined level of cost expected to be incurred by a cost item used in the supply, production, or operation of a service, product, process, or cost centre. A cost standard is often applied to a performance standard in order to calculate… … Accounting dictionary
Cost escalation — is defined as changes in the cost or price of specific goods or services in a given economy over a period of time. This is a similar to the concepts of inflation and deflation except that escalation is specific to an item or class of items (not… … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost price — In retail systems, the cost price represents the specific value that represents unit price purchased. This value is used as a key factor in determining profitability and in some stock market theories it is used in establishing the value of stock… … Wikipedia
Cost contingency — When estimating the cost for a project, product or other item or investment, there is always uncertainty as to the precise content of all items in the estimate, how work will be performed, what work conditions will be like when the project is… … Wikipedia
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost — {{Roman}}I.{{/Roman}} noun 1 money needed to buy sth ADJECTIVE ▪ considerable, high ▪ The high cost of energy was a problem for consumers. ▪ enormous, exorbitant, huge, prohibitive … Collocations dictionary
Cost of living — For other uses, see The Cost of Living (disambiguation). Cost of living is the cost of maintaining a certain standard of living. Changes in the cost of living over time are often operationalized in a cost of living index. Cost of living… … Wikipedia
Cost-plus contract — A cost plus contract, also termed a Cost Reimbursement Contract, is a contract where a contractor is paid for all of its allowed expenses to a set limit plus additional payment to allow for a profit.[1] Cost reimbursement contracts contrast with… … Wikipedia