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cost element

См. также в других словарях:

  • Элемент затрат (COST ELEMENT, NATURAL ELEMENTS)  — Составная часть затрат, классифицируемая в соответствии с факторами, которые вызвали их возникновение (такими как труд и материалы) …   Словарь терминов по управленческому учету

  • 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

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Cost-of-production theory of value — In economics, the cost of production theory of value is the theory that the price of an object or condition is determined by the sum of the cost of the resources that went into making it. The cost can compose any of the factors of production… …   Wikipedia

  • Element (Tampa) — Infobox Skyscraper building name = Element caption = year highest = year end = plural = location = 808 North Franklin Street, Tampa, Florida coordinates = status = groundbreaking = constructed = est completion = 2009 opening = demolished =… …   Wikipedia

  • cost factor — noun : an element or condition related to a unit of product or to an activity or to a service for which money must be spent (as raw material, direct labor, and burden) …   Useful english dictionary

  • semi-variable cost — An item of expenditure that contains both a fixed cost element and a variable cost element. Consequently, when activity is zero, the fixed cost will still continue to be incurred. For example, in the UK the cost of gas is made up of a standing… …   Accounting dictionary

  • semi-variable cost — An item of expenditure that contains both a fixed cost element and a variable cost element. Consequently, when activity is zero, the fixed cost will still continue to be incurred. For example, in the UK the cost of gas is made up of a standing… …   Big dictionary of business and management

  • Semi variable cost — is an expense which contains both a fixed cost component and a variable cost component. The fixed cost element shall be a part of the cost that needs to be paid irrespective of the level of activity achieved by the entity. On the other hand the… …   Wikipedia

  • variable cost — A cost element that varies directly with the amount of product or service produced by an activity or cost. Variable costs go to zero if the activity stops. (Also see fixed cost) …   Glossary of postal terms

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