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121 method
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122 economic value added
Fina way of judging financial performance by measuring the amount by which the earnings of a project, an operation, or a corporation exceed or fall short of the total amount of capital that was originally invested by its owners.EXAMPLEEVA is conceptually simple: from net operating profit, subtract an appropriate charge for the opportunity cost of all capital invested in an enterprise—the amount that could have been invested elsewhere. It is calculated using this formula:Net operating profit less applicable taxes – Cost of capital = EVAIf a company is considering building a new plant, and its total weighted cost over ten years is $80 million, while the expected annual incremental return on the new operation is $10 million, or $100 million over ten years, then the plant’s EVA would be positive, in this case $20 million:$100 million – $80 million = $20 millionAn alternative but more complex formula for EVA is:(% Return on invested capital – % Cost of capital) × original capital invested = EVAAn objective of EVA is to determine which business units best utilize their assets to generate returns and maximize shareholder value; it can be used to assess a company, a business unit, a single plant, office, or even an assembly line. This same technique is equally helpful in evaluating new business opportunities.Abbr. EVA -
123 cooperación interbibliotecaria
(n.) = interlibrary co-operationEx. As continuing deterioration of postal services renders present methods of inter-library co-operation less and less effective, a radically different balance of cost-factors will emerge.* * *(n.) = interlibrary co-operationEx: As continuing deterioration of postal services renders present methods of inter-library co-operation less and less effective, a radically different balance of cost-factors will emerge.
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124 chart
диаграмма; схема; таблица; график; карта; картограмма || чертить диаграмму или схему; составлять таблицу -
125 model
модель, образец; моделировать— developmental model -
126 method
n
- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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127 служебная операция
1. bookkeepping operation2. bookkeeping operationоперация над строками; строковая операция — string operation
матричная операция; операция над матрицей — matrix operation
единичная операция; полудуплексная работа — single operation
финансовая операция, связанная с риском — venture operation
3. housekeeping operationполе кода операции; разряды кода операции — operation field
4. overhead operationоперация И; операция логического умножения — meet operation
матричная операция; операция над массивом — array operation
5. red-tape operation6. utility functionслужебная операция; функция полезности — utility function
Русско-английский большой базовый словарь > служебная операция
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128 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether.
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