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1 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. -
2 manufacturing cost
Opsthe expenditure incurred in carrying out the production processes of an organization. The manufacturing cost includes direct costs, for example, labor, materials, and expenses, and indirect costs, for example, subcontracting and overheads. -
3 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 -
4 общая сумма производственных расходов manufacturing costs
списанная на затраты данного отчетного периода (accounting period). В отличие от себестоимости произведенной продукции (cost of goods manufactured) не включает в себя изменения остатков незавершенного производства (work in process inventory)
Специализированный русско-английский словарь бухгалтерских терминов > общая сумма производственных расходов manufacturing costs
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5 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 -
6 average manufacturing cost
Quality control: AMCУниверсальный русско-английский словарь > average manufacturing cost
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7 direct manufacturing cost
Military: DMCУниверсальный русско-английский словарь > direct manufacturing cost
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8 costo de fabricación y venta
• cost of manufacturing and sellingDiccionario Técnico Español-Inglés > costo de fabricación y venta
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9 Fabrikationsabfall
Fabrikationsabfall
waste;
• Fabrikationsablauf manufacturing process, schedule;
• Fabrikationsabteilung manufacturing division, production department;
• Fabrikationsanlagen producing (production, plant) facilities, productive equipment;
• Fabrikationsauftrag factory (production, manufacturing, special, job) order;
• Fabrikationsauftragsnummer job-order number;
• Fabrikationsausstoß factory output;
• Fabrikationsausstoß erhöhen to step up production;
• Fabrikationsbetrieb manufacturing enterprise (establishment, plant, operation, company, Br., corporation, US);
• Fabrikationsbetrieb einrichten to set up a manufactory;
• Fabrikationsbetrieb umstellen to adapt a factory to the production [of other products];
• Fabrikationsdauer production period;
• Fabrikationseinrichtungen productive equipment, producing facilities;
• Fabrikationserfahrung productive experience;
• Fabrikationsfehler manufacturing defect, flaw;
• Fabrikationsfehler beseitigen to supply (remedy) a defect in a manufacture;
• Fabrikationsfehler haben to be faulty in its manufacture;
• Fabrikationsgang course of manufacture, (Verarbeitung) processing, manufacturing process;
• Fabrikationsgeheimnis secrecy of manufacture, trade (manufacturing) secret;
• Fabrikationsgemeinkosten factory overheads;
• Fabrikationsgemeinkostensatz factory overhead rate;
• Fabrikationsgenehmigung production permit;
• Fabrikationsgesellschaft manufacturing establishment (company enterprise);
• Fabrikationsgewerbe manufacturing trade;
• Fabrikationsgewinn manufacturing (trade, factory) profit;
• Fabrikationshalle factory building;
• Fabrikationsjahr year of manufacture;
• Fabrikationskapazität manufacturing (production) capacity;
• Fabrikationskenntnisse manufacturing knowledge, know-how;
• Fabrikationskonto production (factory, manufacturing, process) account;
• Fabrikationskontrolle production control;
• Fabrikationskosten cost of production (manufacture, manufacturing, goods manufactured), manufacturing (processing) cost, factory expenses (overheads);
• Fabrikationskostenaufstellung manufacturing cost sheet;
• Fabrikationskostenkonto factory overhead account;
• Fabrikationsleiter production manager;
• Fabrikationslizenz production (manufacturing) permit;
• Fabrikationslöhne direct labo(u)r cost;
• Fabrikationsmaterialien production materials;
• Fabrikationsmethode manufacturing process, method of operation;
• Kosten sparende Fabrikationsmethoden cost-saving production methods;
• Fabrikationsmonopol production (manufacturing) monopoly;
• Fabrikationsmuster factory design;
• Fabrikationsname style name;
• Fabrikationsnummer manufacturer’s (serial) number;
• Fabrikationsort place of manufacture, manufacturing place;
• Fabrikationspartie job lot;
• Fabrikationsplan production plan;
• Fabrikationspreis production cost (price), manufacturing, (manufacturer’s cost) price, (Selbstkosten) prime cost, cost price;
• Fabrikationsprogramm production plan (range), working scheme, manufacturing schedule (program(me));
• sein Fabrikationsprogramm abrunden to round off one’s production;
• Fabrikationsprozess manufacturing process;
• Fabrikationsrechte manufacturing (shop) rights. -
10 Produktionskosten
Produktionskosten pl IND, WIWI factor costs, production costs, costs of production, cost of goods manufactured, manufacturing cost* * *pl <Ind, Vw> factor costs, production costs, costs of production, cost of goods manufactured, manufacturing cost* * *Produktionskosten
cost of manufacturing (production, goods manufactured, manufacture), manufacturing (product, production, output) cost, manufacturer’s (separable) costs, (Rundfunk) talent cost, (Selbstkosten) cost price;
• einmalige Produktionskosten sunk cost;
• durchschnittlich niedrigste Produktionskosten normal costs;
• reine Produktionskosten mere costs of production;
• unterschiedliche Produktionskosten difference in costs of production;
• volle Produktionskosten total production costs;
• 25% der Produktionskosten ausmachen to account for 25% of output costs;
• Produktionskosten teilweise übernehmen to contribute in part to the expense of production;
• Produktionskostenaufstellung manufacturing cost sheet;
• Produktionskostenkontrolle manufacturing cost control;
• Produktionskostenplanung manufacturing-cost scheduling;
• Produktionskostensenkung manufacturing economics;
• Produktionskostentheorie cost-of-production theory of value. -
11 стоимость производства
1) General subject: manufacturing cost2) Aviation: manufacture cost3) Military: flyaway cost4) Engineering: fabrication cost5) Construction: fabricating cost6) Law: manufacturing costs, cost of production7) Economy: cost of manufacture, cost of manufacturing8) Automobile industry: production costУниверсальный русско-английский словарь > стоимость производства
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12 Fertigungslohnkosten
Fertigungslohnkosten pl FIN, IND, PERS, WIWI (AE) direct labor cost, (BE) direct labour cost, wage cost in manufacturing* * *pl <Finanz, Ind, Person, Vw> direct labor cost (AE), direct labour cost (BE), wage cost in manufacturing* * *Fertigungslohnkosten
direct labo(u)r cost -
13 стоимость изготовления
1) Economy: cost of manufacture, cost of manufacturing, fabrication cost2) Automobile industry: manufacturing cost, production costУниверсальный русско-английский словарь > стоимость изготовления
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14 Herstellkosten
Herstellkosten pl IND production costs* * *pl < Ind> production costs* * *Herstellkosten
cost of manufacturing (manufacture, production), manufacturing (product[ion], processing) cost[s]. -
15 Fabrikationspreis
Fabrikationspreis
production cost (price), manufacturing, (manufacturer’s cost) price, (Selbstkosten) prime cost, cost price -
16 расходы на производство одной условной единицы продукции
Economy: equivalent unit cost (The equivalent unit cost of manufacturing an item equals the total cost divided by the equivalent units)Универсальный русско-английский словарь > расходы на производство одной условной единицы продукции
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17 информация о производственных затратах
Accounting: cost information, manufacturing cost flowУниверсальный русско-английский словарь > информация о производственных затратах
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18 рентабельное производство
1) Advertising: cost-effective manufacturing2) Business: profitable productionУниверсальный русско-английский словарь > рентабельное производство
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19 תשומות ייצור
production costs, cost of manufacturing -
20 총생산비
n. cost of manufacturing
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