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indirect materials cost

См. также в других словарях:

  • indirect materials cost — The expenses incurred in providing indirect materials …   Accounting dictionary

  • Косвенные материальные затраты (INDIRECT MATERIALS COST)  — Затраты на материалы, которые не связаны непосредственно с производством того или иного продукта. Примерами являются расходные материалы, используемые при наладке, смазке и техобслуживании, замена мелких деталей …   Словарь терминов по управленческому учету

  • 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

  • materials cost — The expenditure incurred by an organization on direct materials or indirect materials. The expenditure on direct materials is part of prime cost and that on indirect materials is a manufacturing overhead …   Accounting dictionary

  • materials cost — The expenditure incurred by an organization on direct materials or indirect materials The expenditure on direct materials is part of direct cost of sales and that on indirect materials is a manufacturing overhead …   Big dictionary of business and management

  • Direct materials cost — is the cost of direct materials which can be easily identified with the unit of production. For example, the cost of glass is a direct materials cost in light bulb manufacturing[1]. The manufacture of products or goods required material as the… …   Wikipedia

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

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

  • Cost Of Goods Sold - COGS — The direct costs attributable to the production of the goods sold by a company. This amount includes the cost of the materials used in creating the good along with the direct labor costs used to produce the good. It excludes indirect expenses… …   Investment dictionary

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