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1 cost-based price
эк. цена на основе затрат [себестоимости\]*; цена, базирующаяся на себестоимости* (цена, определенная исходя из полных затрат на производство)See: -
2 cost based price
Бухгалтерия: затратная цена -
3 cost-based price
Бухгалтерия: цена на основе затрат -
4 cost based price
Специализированный англо-русский словарь бухгалтерских терминов > cost based price
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5 cost-plus price
эк. цена "себестоимость плюс" ["издержки плюс", "затраты плюс"\] (цена, рассчитанная посредством прибавления определенных сумм к себестоимости, т. е. цена, установленная по методу "себестоимость плюс")Syn:See:* * *. . Словарь экономических терминов . -
6 cost-based transfer price
учет трансфертная цена на основе себестоимости*; трансфертная цена, базирующаяся на себестоимости* (трансфертная цена, установленная исходя из себестоимости продукции)See:Англо-русский экономический словарь > cost-based transfer price
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7 cost-based transfer price
трансфертная цена на основе себестоимости
Трансфертная цена ресурсов, установленная исходя из их себестоимости.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > cost-based transfer price
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8 cost basis of accounting
Англо-русский экономический словарь > cost basis of accounting
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9 cost-plus transfer price
учет трансфертная цена издержки-плюс* (трансфертная цена, рассчитанная как сумма фактических производственных издержек, понесенных подразделением-продавцом, и оговоренного процента прибыли)See:Англо-русский экономический словарь > cost-plus transfer price
-
10 price
-
11 full cost
1) учет полная стоимость [себестоимость\] (себестоимость продукции, в которую входят все виды производственных затрат, в т. ч. постоянные накладные производственные расходы)See:2) учет = total cost* * *полная себестоимость; все издержки. . Словарь экономических терминов .* * *себестоимость, включающая не только производственные, но административные и коммерческие расходы -
12 transfer price
учет трансфертная цена (цена, по которой самостоятельные подразделения крупной корпорации продают товары друг другу, т. е. цена, применяемая во взаиморасчетах между самостоятельными подразделениями; используется для расчета затрат и прибылей самостоятельных подразделений корпорации)See:cost-based transfer price, cost-plus transfer price, market-based transfer price, dual transfer price, negotiated transfer price, transfer pricing, arm's length price, intermediate market price, transferred-in cost, international corporation
* * *
трансфертная цена: цена, используемая внутри корпорации при расчетах между ее самостоятельными подразделениями для отнесения затрат на определенные центры прибыли; широко используется в банковских холдинговых компаниях и банках с большим количеством отделений для определения эффективности деятельности отдельных подразделений (напр., трансфертные цены используются при определении стоимости услуг холдинга дочерним компаниям или стоимости ресурсов, собранных отделениями); как правило, используются рыночные цены, цены на основе издержек или цены, полученные в результате переговоров; см. arm's length transaction.* * ** * *. см. ВНУТРИФИРМЕННЫЕ ЦЕНЫ . Цена, по которой одно из самостоятельных подразделений фирмы продает свои товары или услуги другому подразделению той же фирмы Словарь экономических терминов 1 .* * *внутренняя цена, по которой одно подразделение предприятия передает другому подразделению продукцию или услуги-----трансфертные цены; отпускные ценыцены, действующие при расчетах между предприятиями одной фирмы -
13 market-based transfer price
учет трансфертная цена на основе рыночной цены* (трансфертная цена, равная или близкая по величине к ценам на аналогичные продукты на рынке)See:Англо-русский экономический словарь > market-based transfer price
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14 negotiated transfer price
учет договорная трансфертная цена* (трансфертная цена, которая устанавливается в результате переговоров между продающим и покупающим подразделениями организации; используется в случаях, когда нет возможности определить цену внешнего рынка, напр., когда одному подразделению организации нужна продукция, которую невозможно приобрести на внешнем рынке, в связи с чем ее производство организуется другим подразделением этой же организации; складывается из удельных переменных издержек и потерянной маржинальной прибыли на единицу продукции, которая образуется в результате отказа продающего подразделения от производства части своей основной продукции в пользу производства продукции, необходимой покупающему подразделению)See:market-based transfer price, cost-based transfer price, cost-plus transfer price, intermediate market price* * *Англо-русский экономический словарь > negotiated transfer price
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15 transfer price
трансфертная цена
Цена, по которой товары и услуги передаются между подразделениями компании. Ее следует отличать от стоимости, по которой такое перемещение отражается в бухгалтерском учете, поскольку трансфертная цена обычно включает в себя компонент прибыли, которого стоимость перемещения не содержит.
В российской практике понятие трансфертных цен применяется, как правило, при бюджетном финансировании в следующем значении: трансфертные платежи - безвозмездные и невозвратные платежи, не предполагающие компенсации в виде специально оговоренных выплат или товаров и услуг в обмен на производимый платеж (Приказ Минфина РФ от 18.07.2001 N 53н).
Трансфертная цена трактуется как цена, устанавливаемая при передаче ресурсов внутри подразделений фирмы исходя из внутрифирменных цен. Внутрифирменные цены могут устанавливаться такими способами, как на основе себестоимости (Cost-Based Transfer Price), рыночной цены (Market-Based Transfer Price), двойной трансфертной цены (Dual Transfer Price).
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > transfer price
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16 method
• -
17 pricing
сущ.марк. ценообразование, установление [формирование, назначение\] цен(ы) ( назначение цены на товар или услугу по определенной формуле или принципу)The proper pricing of any commodity brings an early sale especially in real estate. — Правильное установление цены на товар способствует ускорению продажи, особенно в случае с недвижимостью.
The cycle starts with the determination of the initial assumptions to use in the pricing of the new product. — Цикл начинается с определения начальных предпосылок, которые должны использоваться при установлении цены на новый товар.
See:absorption pricing, administrative pricing, arbitrage pricing, arm's length pricing, average cost pricing, bait pricing, bait-and-switch pricing, ballpark pricing, bracket pricing, break-even pricing, common pricing, competition-based pricing, competition-oriented pricing, competitive pricing, competitive-oriented pricing, contribution pricing, convenience pricing, cost-based pricing, cost-oriented pricing, cost-plus pricing, cyclical pricing, deceptive pricing, deposit pricing, destroyer pricing, differentiated pricing, discount pricing, dual pricing, ethical pricing, export pricing, follow-the-leader pricing, geographic pricing, incentive pricing, loan pricing, loss leader pricing, market-minus pricing, new product pricing, odd-even pricing, planned pricing, predatory pricing, product-bundle pricing, product-mix pricing, psychological pricing, transfer pricing, tiered pricing, variable pricing, pricing mix, pricing point, pricing specialist, price discrimination, skimming 3) а), price leadership, managerial accounting, costing, sales budget, price calculation, overpricing, underpricing
* * *
установление цены, процентной ставки; калькуляция цены по определенной формуле или принципу.* * */action/ оценка* * *калькуляция; формирование цены; ценообразование. . Словарь экономических терминов .* * *процедура, во вре-мя которой учитывается множество факторов: срок аренды, целевая норма прибыли, степень риска и гарантийное обеспечение сделки, остаточная стоимость, налоговые льготы -
18 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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19 system
1) система; способ; метод2) устройство; строй3) классификация4) учение5) сеть (дорог) -
20 system
n1) система; комплекс2) система; порядок; классификация3) метод; способ
- accelerated cost recovery system
- accounting system
- actual cost system
- administrative system
- advanced system
- airline system
- appointment system
- assessment system
- automated control system
- automated management system
- automatic conveyor system
- automatic data processing system
- automatic transfer system
- banking system
- batch system
- bidding system
- bilateral clearing system
- bimetallic monetary system
- bonus system
- budgetary control system
- cash system
- centralized control system
- central record system
- chain store system
- checking system
- classification system
- clearing system
- clearing house interbank payment system
- closed system
- closed system of finance
- communication system
- computerised system
- computerised system of payments
- computerised interbank clearing system
- conference system
- constrained system
- constraint system
- container system
- contract system
- contractual vertical marketing system
- control system
- controlled system
- corporate vertical marketing system
- cost accounting system
- cost control system
- cost distribution system
- credit system
- crediting system
- credit scoring system
- credit transfer system
- cropping system
- currency system
- data system
- data acquisition system
- data collection system
- data interchange system
- data processing system
- data transmission system
- decentralized system
- decimal system
- deferred rebate system
- department incentive system
- deposit insurance system
- distribution system
- dual system
- dual-pay system
- dual price system
- dual standard cost system
- dynamic system
- economic system
- educational system
- electronic book-entry system
- electronic fund transfer system
- engineering system
- equilibrium system
- estimate cost system
- European monetary system
- evaluation system
- exchange system
- factory system
- farming system
- farm price system
- Federal Reserve System
- feedback system
- financial system
- fiscal system
- forecasting system
- free enterprise system
- generalized system of preferences
- giro system
- hauling system
- hire purchase system
- historical cost system
- household system
- import quota system
- imprest system
- industrial system
- inefficient tax system
- information system
- information retrieval system
- in-plant system
- inspection system
- integrated accounting system
- integrated record system
- Internet-based system
- inventory control system
- irrigation system
- job order cost system
- judicial system
- justice system
- land tenure system
- land-use system
- legal system
- licence system
- linear system
- lump system
- macroeconomic system
- management system
- management information system
- managerial system
- market system
- marketing system
- master system
- measuring system
- mechanical accounting system
- mercantile system
- metric system
- monetary system
- monitoring system
- multichannel system
- multicomputer system
- multidepot system
- multiitem system
- multilateral system of settlements
- multilevel system
- multiple system
- multiproduct inventory system
- multipurpose system
- multirobot system
- multistage system
- multiuser computer system
- national banking system
- normalized system
- office system
- one-crop system
- one-price system
- open price system
- operating system
- operational system
- order system
- ordering system
- par value system
- patent system
- pay system
- pay-as-you-earn system
- pay-as-you-go system
- payment system
- petty cash system
- piecework system
- planning system
- postal system
- post giro system
- power system
- premium system
- price system
- priority system
- private enterprise system
- process control system
- processing system
- production system
- product testing system
- programme system
- programme development system
- programming system
- protectionist system
- protective system
- public-address system
- quality system
- quality intelligence system
- quality rating system
- queueing system
- quota system
- railroad system
- railway system
- rating system
- rationing system
- real-time system
- recording system
- record keeping system
- reference system
- registration system
- relay system
- remote-control system
- reporting system
- retail trade system
- retrieval system
- risk-management system
- rotation system
- savings bank system
- scoring system
- search system
- selection system
- service system
- settlement system
- sewage system
- shared resource system
- shuttle system
- single system
- single-channel system
- social system
- stable system
- stand-alone system
- standard system
- standard cost system
- standby system
- state system
- static system
- stationary system
- storage system
- storekeeping system
- supply system
- sweating system
- tariff system
- tax system
- taxation system
- telecommunication system
- telephone system
- telephone answering system
- tender system
- tenure system
- testing system
- time-shared system
- timesharing system
- transfer system
- transmission system
- transport system
- transportation system
- trial system
- truck system
- two-shift system
- two-tier banking system
- two-tier gold system
- underwriting system
- uniform system of accounts
- universal time system
- unstable system
- value system
- vertical marketing system
- voucher system
- wage system
- wage labour system
- warehousing system
- waste disposal system
- waste handling system
- waste treatment system
- water system
- weighting system
- working system
- world system
- system of accounts
- system of administration
- system of bookkeeping
- system of classification
- system of control
- system of distribution
- system of information
- system of levies
- system of management
- system of marketing
- system of marking
- system of protective tariffs
- system of sales
- system of settlements
- system of tariffs
- system of taxation
- system of transportation
- system of units
- system of weights and measures
- bypass the banking system
- convert to a metric system
- design a system
- operate a system
- phase out the quota systemEnglish-russian dctionary of contemporary Economics > system
- 1
- 2
См. также в других словарях:
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