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current standard cost

См. также в других словарях:

  • Текущая нормативная себестоимость (CURRENT STANDARD COST)  — Нормативная себестоимость, основанная на предполагаемых расходах на товары и услуги и максимальной производительности, которую можно ожидать при существующих условиях производства. В отличие от достижимой нормативной себестоимости рассматривает… …   Словарь терминов по управленческому учету

  • current standard — In standard costing, a cost, income, or performance standard based on current operating conditions and established for use over a short period of time. Compare: basic standard, normal standard See also: operational variance, revision variance …   Accounting dictionary

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… …   Financial and business terms

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary

  • current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… …   Big dictionary of business and management

  • Cost of living — For other uses, see The Cost of Living (disambiguation). Cost of living is the cost of maintaining a certain standard of living. Changes in the cost of living over time are often operationalized in a cost of living index. Cost of living… …   Wikipedia

  • Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… …   Wikipedia

  • Standard Chinese — For other uses, see Standard Chinese (disambiguation). Standard Chinese 普通話 / 普通话 Pǔtōnghuà 國語 / 国语 Guóyǔ 標準華語 / 标准华语 Biāozhǔn Huáyǔ 現代標準漢語 / 现代标准汉语 Xiàndài Biāozhǔn Hànyǔ Spoken in People s Republic of China, Republic of China (Taiwan),… …   Wikipedia

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