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1 average cost method
Accounting: AVCOУниверсальный русско-английский словарь > average cost method
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2 travel cost method
EBRD: TCMУниверсальный русско-английский словарь > travel cost method
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3 actual cost method
Англо-русский словарь промышленной и научной лексики > actual cost method
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4 factor cost method
метод исчисления валового продукта по факторной стоимости (понятие стоимости факторов производства отражает влияние теоретической концепции «факторов производства» — труд, капитал, земля; валовой продукт по факторной стоимости состоит из чистого отечественного продукта и амортизационных отчислений)Англо-русский словарь промышленной и научной лексики > factor cost method
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5 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
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6 cost effective method
Military: CEMУниверсальный русско-английский словарь > cost effective method
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7 Design-to-Cost-Methode
f < prod> ■ design-to-cost method (DTC); design-to-cost approach; DTC philosophyGerman-english technical dictionary > Design-to-Cost-Methode
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8 high/low method
Fina method of estimating cost behavior by comparing the total costs associated with two different levels of output. The difference in costs is assumed to be caused by variable costs increasing, allowing unit variable cost to be calculated. From this, since total cost is known, the fixed cost can be derived. -
9 critical-path method
Gen Mgt, Opsa network analysis planning technique used especially in project management to identify the activities within a project that are critical for its success.In critical-path method, individual activities within a project and their duration are recorded in a diagram or flow chart. A critical path is plotted through the diagram, showing the sequence in which activities must be completed in order to complete the project in the shortest amount of time, incurring the least cost. -
10 lower of cost or market
Fina method used by manufacturing and supply firms when accounting for their homogeneous stocks that involves valuing them either at their original cost or the current market price, whichever is lower.Abbr. LCM -
11 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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12 replacement cost accounting
Fina method of valuing company assets based on their replacement costThe ultimate business dictionary > replacement cost accounting
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13 current cost accounting method
Engineering: CCAУниверсальный русско-английский словарь > current cost accounting method
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14 метод обліку за собівартістю
Українсько-англійський словник > метод обліку за собівартістю
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15 método de costes
• cost method -
16 método de costos
• cost method -
17 метод калькуляции
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18 метод учета по себестоимости
cost method4000 полезных слов и выражений > метод учета по себестоимости
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19 метод учета долгосрочных финансовых вложений по себестоимости
при котором инвестор отражает вложения по фактической цене и признает прибыль после получения дивидендов на инвестиции. Применяется в случаях, когда инвестор владеет менее чем 20% акций с правом голоса (voting stock) другой компании (см. (methods of accounting for long-term investments)
Специализированный русско-английский словарь бухгалтерских терминов > метод учета долгосрочных финансовых вложений по себестоимости
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20 Bewertungsmethode
Bewertungsmethode f 1. FIN cost method; 2. RW method of valuation* * ** * *Bewertungsmethode
method of valuation, valuation method, (Investmentfonds) market appreciation
См. также в других словарях:
cost method — savikainos metodas statusas Aprobuotas sritis buhalterinė apskaita ir finansinė atskaitomybė apibrėžtis Apskaitos metodas, pagal kurį investicijos apskaitoje registruojamos įsigijimo savikaina. Pagal savikainos metodą veiklos rezultatų… … Lithuanian dictionary (lietuvių žodynas)
cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting … Black's law dictionary
cost method of accounting — Cost method. The practice of recording the value of assets in terms of their cost. See also cost (cost accounting). See also accounting … Black's law dictionary
Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Alternative Minimum Cost Method — An ERISA approved method of funding pension plans. Pension plan administrators have two choices available to them when it comes to plan funding. The plan can be funded according to either the actuarial cost method or the accrued benefit cost… … Investment dictionary
Aggregate Level Cost Method — An acturial cost method that tries to match and allocate the cost and benefit of a pension plan over the span of the plan s life. The Aggregate Level Cost Method typically takes the present value of benefits minus asset value and spreads the… … Investment dictionary
Average-Cost Method — A costing method by which the value of a pool of assets or expenses is assumed to be equal to the average cost of the assets or expenses in the pool. For example, if one share of Company A s stock is purchased on June 1 for $50.00, again on June… … Investment dictionary
depreciated replacement cost method — turto pakeitimo išlaidų atimant nusidėvėjimo vertę skaičiavimo būdas statusas T sritis turto vertinimas apibrėžtis Išlaidų metodo vertės skaičiavimo būdas, kuriuo turto vertė nustatoma iš apskaičiuotų turto pakeitimo sąnaudų atimant fizinio ir… … Lithuanian dictionary (lietuvių žodynas)
Actuarial Cost Method — A method used by actuaries to calculate the amount a company must pay periodically to cover its pension expenses. The two main methods used are the cost approach and the benefit approach. The cost approach calculates total final benefits based on … Investment dictionary
Full-Cost Method — An accounting system used by companies that incur exploration costs for oil and natural gas that does not differentiate between operating expenses associated with successful and unsuccessful exploration projects. Regardless of the outcome,… … Investment dictionary
Метод амортизации по стоимости замещения (REPLACEMENT COST METHOD OF DEPRECIATION) — Расчет амортизационных расходов за период не по исторической стоимости, а на базе стоимости замещения. См. также Стоимость замещения (Replacement Cost) … Словарь терминов по управленческому учету