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1 costing
Finthe process of determining the costs of products, services, or activities -
2 costing agreement
соглашение об учете.Соглашение между занятыми в одной отрасли фирмами об обмене информацией об издержках производства либо применении единообразных методов бухгалтерского учета. Соглашение направлено на стандартизацию калькуляции издержек в отрасли, что способствует уменьшению конкуренции цен.English-Russian explanatory dictionary of the external economic terms > costing agreement
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3 operating costing
Opsa costing system that is applied to continuous operations in mass production or in the service industries. In the simplest form of operating costing, the costing period is set at a specific length of time, usually a calendar month or four weeks. The costs incurred over the period are related to the number of units produced, and the division of the first by the second gives the average unit cost for the period. -
4 Direct Costing
Direct Costing n FIN, RW, WIWI direct costing (Synonym: Deckungsbeitragsrechnung, Grenzplankostenrechnung)* * *n <Finanz, Rechnung, Vw> direct costing (Synonym: Deckungsbeitragsrechnung, Grenzplankostenrechnung) -
5 continuous operation costing
Finthe costing method applicable where goods or services result from a sequence of continuous or repetitive operations or processes. Costs are averaged over the units produced during the period, being initially charged to the operation or process.The ultimate business dictionary > continuous operation costing
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6 continuous process costing
Finthe costing method applicable where goods or services result from a sequence of continuous or repetitive operations or processes. Costs are averaged over the units produced during the period, being initially charged to the operation or process.The ultimate business dictionary > continuous process costing
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7 project costing
Fin -
8 job order costing
job order costing -
9 метод усреднения при попроцессном калькулировании себестоимости process costing
когда при расчете себестоимости изделия (unit cost) исходят из предположения, что те изделия, которые составляли остатки незавершенного производства на начало периода (beginning work in process inventory), были завершены в данном периоде
Специализированный русско-английский словарь бухгалтерских терминов > метод усреднения при попроцессном калькулировании себестоимости process costing
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10 absorption costing
Finan accounting practice in which fixed and variable costs of production are absorbed by different cost centers. Providing all the products or services can be sold at a price that covers the allocated costs, this method ensures that both fixed and variable costs are recovered in full. However, should sales be lost because the resultant price is too high, the organization may lose revenue that would contribute to its overheads. -
11 backflush costing
Fina method of costing, associated with a JIT production system, which applies cost to the output of a process. Costs do not mirror the flow of products through the production process, but are attached to output produced (finished goods stock and cost of sales), on the assumption that such backflushed costs are a realistic measure of the actual costs incurred. -
12 batch costing
Fina form of specific order costing in which costs are attributed to batches of products -
13 contract costing
Fina form of specific order costing in which costs are attributed to individual contracts -
14 job costing
Fina form of specific order costing in which costs are attributed to individual jobs -
15 marginal costing
Finthe accounting system in which variable costs are charged to cost units and fixed costs of the period are written off in full against the aggregate contribution. Its special value is in recognizing cost behavior, and hence assisting in decision making. -
16 total absorption costing
Fina method used by a cost accountant to price goods and services, allocating both direct and indirect costs. Although this method is designed so that all of an organization’s costs are covered, it may result in opportunities being missed because of high prices. Consequently sales may be lost that could contribute to overheads. -
17 uniform costing
Finthe use by several undertakings of the same costing methods, principles, and techniques -
18 variable costing
Fin -
19 Activity Based Costing
Универсальный русско-английский словарь > Activity Based Costing
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20 Military Costing Review Board
Military: MCRBУниверсальный русско-английский словарь > Military Costing Review Board
См. также в других словарях:
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
costing — n. cost accounting. [British] [WordNet 1.5] … The Collaborative International Dictionary of English
costing — (izg. kòstīng) m DEFINICIJA ekon. proces utvrđivanja i obračunavanja troškova poslovanja ETIMOLOGIJA engl … Hrvatski jezični portal
costing — ► NOUN ▪ the estimated cost of producing or undertaking something … English terms dictionary
costing — UK [ˈkɒstɪŋ] / US [ˈkɔstɪŋ] noun [countable/uncountable] Word forms costing : singular costing plural costings calculation of the expected cost of a plan, business proposal etc … English dictionary
Costing — Cost Cost (k[o^]st; 115), v. t. [imp. & p. p. {Cost}; p. pr. & vb. n. {Costing}.] [OF. coster, couster, F. co[^u]ter, fr. L. constare to stand at, to cost; con + stare to stand. See {Stand}, and cf. {Constant}.] 1. To require to be given,… … The Collaborative International Dictionary of English
costing — cost|ing [ˈkɔstıŋ US ˈko:st ] n [U and C] the process of calculating the cost of a future business activity, product etc, or the calculation itself ▪ the planning and costing of staffing levels ▪ We were asked to prepare detailed costings for the … Dictionary of contemporary English
costing — [[t]kɒ̱stɪŋ, AM kɔ͟ːst [/t]] costings N VAR A costing is an estimate of all the costs involved in a project or a business venture. [mainly BRIT] We ll put together a proposal, including detailed costings, free of charge. Syn: estimate (in AM, use … English dictionary
costing — / kɒstɪŋ/ noun a calculation of the manufacturing costs, and so the selling price of a product ● The costings give us a retail price of $2.95. ● We cannot do the costing until we have details of all the production expenditure … Marketing dictionary in english
costing — / kɒstɪŋ/ noun a calculation of the manufacturing costs, and so the selling price, of a product ● The costings give us a retail price of $2.95. ● We cannot do the costing until we have details of all the production expenditure … Dictionary of banking and finance
costing nothing — index free (at no charge) Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary