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1 косвенные производственные затраты
косвенные производственные затраты
Производственные затраты, которые невозможно непосредственно отнести на единственный объект учета затрат.
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Русско-английский словарь нормативно-технической терминологии > косвенные производственные затраты
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2 затраты затрат·ы
expense(s), expenditure(s), cost(s), outlay(s)капитальные / основные затраты — capital cost(s) / expenditure / outlay
косвенные затраты — indirect expenditure / expenses
нормативные затраты / нормы затрат — cost standards
общественно-необходимые затраты труда — socially necessary expenditure / outlays of labour
оцениваемые / расчётные затраты — estimated expenditure(s)
фактические затраты — actual expenses; затраты на заработную плату wage cost(s)
затраты на научно-исследовательские и опытно-конструкторские разработки, НИОКР — research-and-development cost(s)
затраты на осуществление проекта / на разработку нового продукта — project cost(s)
снижение затрат — reduction of costs / outlays
См. также в других словарях:
Косвенные производственные затраты (INDIRECT PRODUCTION COST) — Производственные затраты, которые невозможно непосредственно отнести на единственный объект учета затрат … Словарь терминов по управленческому учету
Production Cost — A cost incurred by a business when manufacturing a good or producing a service. Production costs combine raw material and labor. To figure out the cost of production per unit, the cost of production is divided by the number of units produced. A… … Investment dictionary
cost — {{Roman}}I.{{/Roman}} noun 1 money needed to buy sth ADJECTIVE ▪ considerable, high ▪ The high cost of energy was a problem for consumers. ▪ enormous, exorbitant, huge, prohibitive … Collocations dictionary
Indirect costs — are costs that are not directly accountable to a cost object (such as a particular function or product). Indirect costs may be either fixed or variable. Indirect costs include taxes, administration, personnel and security costs, and are also… … Wikipedia
Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined … Wikipedia
indirect materials — UK US noun [plural] ► ACCOUNTING, PRODUCTION things that are used in making a product that do not become part of that product when it is finished, for example, electricity or water: »Cost savings on indirect materials can often be substantial. →… … Financial and business terms
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… … 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 of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost Of Labor — The sum of all wages paid to employees, as well as the cost of employee benefits and payroll taxes paid by an employer. The cost of labor is broken into direct and indirect costs. Direct costs include wages for the employees physically making a… … Investment dictionary
