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1 cost of sales
Finthe sum of variable cost (see cost behavior) of sales plus factory overhead attributable to the sales -
2 cost of sales
Accounting: COS -
3 cost of sales adjustments
Engineering: COSAУниверсальный русско-английский словарь > cost of sales adjustments
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4 variable cost of sales
Finthe sum of direct materials, direct wages, variable production overhead, and variable selling and distribution overhead -
5 cost-volume-profit analysis
Finthe study of the effects on future profit of changes in fixed cost, variable cost, sales price, quantity, and mixThe ultimate business dictionary > cost-volume-profit analysis
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6 cost-plus pricing
Mktga standard markup added to the cost of a product or service to establish a selling price. Many companies simply add a percentage of production costs to arrive at a selling price. The degree of markup depends on the level of anticipated sales. Low volume luxury goods may have a high markup; high volume goods may have a relatively lower markup. -
7 Cost Of Produced Sales
Accounting: COPSУниверсальный русско-английский словарь > Cost Of Produced Sales
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8 return on sales
Fina company’s operating profit or loss as a percentage of total sales for a given period, typically a year.Abbr. ROSEXAMPLEReturn on sales shows how efficiently management uses the sales income, thus reflecting its ability to manage costs and overhead and operate efficiently. It also indicates a firm’s ability to withstand adverse conditions such as falling prices, rising costs, or declining sales. The higher the figure, the better a company is able to endure price wars and falling prices. It is calculated using the basic formula:Operating profit / total sales × 100 = Percentage return on salesSo, if a company earns $30 on sales of $400, its return on sales is:30 / 400 = 0.075 × 100 = 7.5%Some calculations use operating profit before subtracting interest and taxes; others use after-tax income. Either figure is acceptable as long as ROS comparisons are consistent. Using income before interest and taxes will produce a higher ratio.Return on sales has its limits, since it sheds no light on the overall cost of sales or the four factors that contribute to it: materials, labor, production overheads, and administrative and selling overheads. -
9 coste de ventas
• cost of sales -
10 troškovi realizovanih proizvoda i usluga
• cost of salesSerbian-English dictionary > troškovi realizovanih proizvoda i usluga
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11 себестоимость реализованной продукции
Русско-английский словарь по экономии > себестоимость реализованной продукции
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12 себестоимость реализации
cost of sales -
13 себестоимость реализации
Banks. Exchanges. Accounting. (Russian-English) > себестоимость реализации
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14 себестоимость реализованной продукции
Русско-Английский новый экономический словарь > себестоимость реализованной продукции
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15 себестоимость реализованной продукции
Бизнес, юриспруденция. Русско-английский словарь > себестоимость реализованной продукции
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16 стоимость реализации
Русско-английский большой базовый словарь > стоимость реализации
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17 себестоимость реализации
себестоимость реализации
себестоимость реализованных товаров
Себестоимость товаров или услуг, реализация которых отражена в доходах; другими словами, себестоимость произведенной (закупленной) продукции плюс или минус изменение в запасах готовой продукции (или товаров).
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > себестоимость реализации
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18 доставка проданной продукции
Русско-английский большой базовый словарь > доставка проданной продукции
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19 единица калькулируемой продукции
Бизнес, юриспруденция. Русско-английский словарь > единица калькулируемой продукции
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20 costo de las ventas
• cost of sales• selling commission• selling cost• selling costs
См. также в других словарях:
cost of sales — ˌcost of ˈsales noun [uncountable] ACCOUNTING another name for cost of goods sold: • Fuel represented less than 3% of Carnival s cost of sales. * * * ► See Operating Costs. * * * cost of sales UK US noun [U] ACCOUNTING … Financial and business terms
cost of sales — cost of goods sold; = COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… … Accounting dictionary
cost of sales — cost of goods sold; COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… … Big dictionary of business and management
cost of sales — COS The *direct costs of a product sold. Cost of sales includes *raw material costs, and costs directly attributable to production, but it excludes nonproduction *overheads. The *gross income of an item is calculated as its revenue less cost of… … Auditor's dictionary
cost of sales adjustment — COSA An adjustment to the trading profit of an organization as a result of a holding gain on the cost of sales. This occurs in current cost accounting … Accounting dictionary
cost of sales — 1. in retailing : the purchase cost or inventory value of merchandise sold during a stated period plus the cost of direct work thereon (as alterations or workroom charges) 2. in manufacturing : the production cost or inventory value of goods sold … Useful english dictionary
cost of sales — /ˌkɒst əv seɪlz/ noun all the costs of a product sold, including manufacturing costs and the staff costs of the production department, before general overheads are calculated. Also called cost of goods sold … Dictionary of banking and finance
cost of sales — /ˌkɒst əv seɪlz/ noun all the costs of a product sold, including manufacturing costs and the staff costs of the production department, before general overheads are calculated … Marketing dictionary in english
direct cost of sales — The cost of sales, expressed as direct materials, direct labour, and direct expenses only. The direct cost of sales excludes any overhead … Accounting dictionary
direct production cost of sales — See: direct cost of sales … Accounting dictionary
Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … Wikipedia