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1 cost allocation
Englisch-Deutsch Fachwörterbuch der Wirtschaft > cost allocation
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2 cost allocation
English-German dictionary of Architecture and Construction > cost allocation
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3 allocation of cost
Englisch-Deutsch Fachwörterbuch der Wirtschaft > allocation of cost
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4 allocation of cost
n.Kostenumlage f. -
5 equivalence coefficient costing
equivalence coefficient costing ACC, ECON Divisionskalkulation f mit Äquivalenzziffern, Äquivalenzziffernrechnung f, Äquivalenzziffernkalkulation f (Kostenrechnung; Umrechnung verschiedenartiger Leistungen auf ein einheitliches Bezugssystem als Voraussetzung der Kostenverrechnung = cost allocation; cf Divisionskalkulation = process costing, Kuppelprodukte = joint products)Englisch-Deutsch Fachwörterbuch der Wirtschaft > equivalence coefficient costing
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6 weighting figure
weighting figure ACC, ECON Äquivalenzziffer f (Gewichtungsziffer in der Divisionskalkulation mit Äquivalenzziffern = Äquivalenzziffernrechnung = equivalence coefficient costing zur Umrechnung verschiedenartiger Leistungen auf ein einheitliches Bezugssystem für die Kostenverrechnung = cost allocation; cf Kuppelprodukte = joint products)Englisch-Deutsch Fachwörterbuch der Wirtschaft > weighting figure
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7 regular depreciation
regular depreciation ACC, TAX planmäßige Abschreibung f (allocation of the cost of fixed assets over the estimated useful life, planmäßige Verteilung der AK/HK abnutzbarer Wirtschaftsgüter über die betriebsgewöhnliche Nutzungsdauer; synonymous: scheduled depreciation, systematic depreciation, normal depreciation; opposite: non-scheduled depreciation = außerplanmäßige Abschreibung; cf Wertminderungstest)Englisch-Deutsch Fachwörterbuch der Wirtschaft > regular depreciation
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8 systematic depreciation
systematic depreciation ACC, TAX planmäßige Abschreibung f (allocation of the cost of fixed assets over the estimated useful life, Verteilung der AK/HK abnutzbarer Wirtschaftsgüter über die betriebsgewöhnliche Nutzungsdauer; opposite: non-scheduled depreciation = außerplanmäßige Abschreibung; cf Wertminderungstest)Englisch-Deutsch Fachwörterbuch der Wirtschaft > systematic depreciation
См. также в других словарях:
Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… … Wikipedia
cost allocation — ➔ allocation * * * cost allocation UK US noun [U] (also cost apportionment) ► ACCOUNTING the process of calculating the various costs of making a product, providing a service, etc. and which department within a company or organization should pay… … Financial and business terms
cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Accounting dictionary
cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Big dictionary of business and management
cost apportionment — ˌcost apˈportionment noun [uncountable] ACCOUNTING FINANCE another name for cost allocation * * * cost apportionment UK US noun [U] ACCOUNTING ► COST ALLOCATION( … Financial and business terms
cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… … Accounting dictionary
cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… … Big dictionary of business and management
allocation — Often in open outcry markets the trader who has effected a bargain is not the owner of the trade, having initiated it on behalf of another firm. Allocation refers to the process of allocating, or giving up the trade within the Trade Registration… … Financial and business terms
allocation base — In management accounting, the basis that is used to allocate costs to cost objects. In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… … Accounting dictionary
allocation base — In management accounting, the basis that is used to allocate costs to cost objects In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… … Big dictionary of business and management
cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity. When such factors can be clearly identified and measured,… … Accounting dictionary