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1 full absorption cost accounting
full absorption cost accounting ACC Vollkostenrechnung f (Umlegung aller Kosten auf die Kostenträger = units of output)Englisch-Deutsch Fachwörterbuch der Wirtschaft > full absorption cost accounting
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2 full absorption costing
full absorption costing ACC Vollkostenrechnung f (full absorption cost accounting; Umlegung aller Kosten auf die Kostenträger = units of output)Englisch-Deutsch Fachwörterbuch der Wirtschaft > full absorption costing
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3 absorption costing
absorption costing ACC Vollkostenrechnung f (full absorption cost accounting; Umlegung aller Kosten auf die Kostenträger = units of output)Englisch-Deutsch Fachwörterbuch der Wirtschaft > absorption costing
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4 full costing
full costing 1. ACC Vollkostenkalkulation f, Vollkostenprinzip n; 2. FIN Vollkostenrechnung f (full absorption cost accounting; Umlegung aller Kosten auf die Kostenträger = units of output)Englisch-Deutsch Fachwörterbuch der Wirtschaft > full costing
См. также в других словарях:
absorption costing — full absorption costing; = total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption. Costs are first apportioned to cost centres, where they… … Accounting dictionary
absorption costing — full absorption costing; total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption Costs are first apportioned to cost centres, where they are … Big dictionary of business and management
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… … Investment dictionary
absorption costing — ➔ costing * * * absorption costing UK US noun [U] (also full costing) ► ACCOUNTING a method of calculating the cost of a product where all fixed costs (= costs that are the same each month) are included → Compare MARGINAL COSTIN … Financial and business terms
Full Costing — A managerial accounting method that describes when all fixed and variable costs, including manufacturing costs, are used to compute the total cost per unit. Full costing includes these costs when computing the amount of money it takes to produce… … Investment dictionary
Total absorption costing — (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. This includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or… … Wikipedia
Material flow accounting — (MFA) is the study of material flows on a national or regional scale. It is therefore sometimes also referred to as regional, national or economy wide material flow analysis. Contents 1 Definition 2 Terms and Indicators 3 References 4 … Wikipedia
ALIYAH AND ABSORPTION — GENERAL SURVEY Introduction Aliyah, ascension or going up, is the coming of Jews as individuals or in groups, from exile or diaspora to live in the Land of Israel. Those who go up for this purpose are known as olim – a term used in the Bible for… … Encyclopedia of Judaism
Glossary of environmental science — This is a glossary of environmental science.Environmental science is the study of interactions among physical, chemical, and biological components of the environment. Environmental science provides an integrated, quantitative, and… … Wikipedia
HISTORICAL SURVEY: THE STATE AND ITS ANTECEDENTS (1880–2006) — Introduction It took the new Jewish nation about 70 years to emerge as the State of Israel. The immediate stimulus that initiated the modern return to Zion was the disappointment, in the last quarter of the 19th century, of the expectation that… … Encyclopedia of Judaism