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1 Cost Rail Service
Railway term: CRSX -
2 Cost of Service
Network technologies: COS -
3 cost inspection service
Military: CISУниверсальный русско-английский словарь > cost inspection service
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4 Building Cost Information Service
Business: BCISУниверсальный русско-английский словарь > Building Cost Information Service
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5 total cost of service
Англо-русский словарь промышленной и научной лексики > total cost of service
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6 service cost center
Fina cost center providing services to other cost centers. When the output of an organization is a service, rather than goods, an alternative name is normally used, for example, support cost center or utility cost center. -
7 cost of goods sold
Fin [m1]1. for a retailer, the cost of buying and acquiring the goods it sells to its customers2. for a service firm, the cost of the employee services it supplies3. for a manufacturer, the cost of buying the raw materials and manufacturing its finished products.Abbr. COGS -
8 cost accounting
Finthe maintaining and checking of detailed records of the costs involved in manufacturing a product or providing a service in order to provide the information required for costing purposes. Cost accounting tries to identify the costs of outputs. This information is useful for pricing, budgeting, control of manufacturing or service processes, and planning materials and labor. -
9 cost-plus pricing
Mktga standard markup added to the cost of a product or service to establish a selling price. Many companies simply add a percentage of production costs to arrive at a selling price. The degree of markup depends on the level of anticipated sales. Low volume luxury goods may have a high markup; high volume goods may have a relatively lower markup. -
10 cost unit
Fina unit of product or service in relation to which costs are ascertained -
11 service/function costing
Fincost accounting for services or functions, for example, canteens, maintenance, or personnel -
12 service cost
Англо-русский словарь промышленной и научной лексики > service cost
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13 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. -
14 reciprocal cost allocation
Fina method of secondary cost allocation generally used to reallocate service department costs over the user departments. Service department costs are recharged over user departments (including other service departments) in a number of iterations until all of the service department costs have been re-charged to users.The ultimate business dictionary > reciprocal cost allocation
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15 internal cost analysis
Gen Mgtan examination of an organization’s value-creating activities to determine sources of profitability and to identify the relative costs of different processes. Internal cost analysis is a tool for analyzing the value chain. Principal steps include identifying those processes that create value for the organization, calculating the cost of each value-creating process against the overall cost of the product or service, identifying the cost components for each process, establishing the links between the processes, and working out the opportunities for achieving relative cost advantage. -
16 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 -
17 common cost
Fincost relating to more than one product or service -
18 marketing cost
Finthe cost of researching potential markets and promoting a product or service -
19 replacement cost
Finthe cost of replacing an asset or service with its current equivalent -
20 Total Service Long-Run Incremental Cost
Telecommunications: TSLRICУниверсальный русско-английский словарь > Total Service Long-Run Incremental Cost
См. также в других словарях:
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