См. также в других словарях:
indirect material — noun : material (as tools, cleaning supplies, lubricating oil) used in manufacturing processes which does not become an integral part of the product and the cost of which is not identifiable with or directly chargeable to it compare direct… … Useful english dictionary
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 of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … 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
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
indirect labour — ➔ labour * * * indirect labour UK US (US indirect labor) noun [U] ► ACCOUNTING the workers who are not directly involved in producing goods or supplying services, or the cost of paying those workers: »Indirect labour includes all labour not… … Financial and business terms
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 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
cost — Synonyms and related words: afford, amount, amount to, bereavement, bring, bring in, budget, budget items, burden of expenditure, carrying charge, charge, charges, come to, come up to, cost of living, cost out, cost of living allowance, cost of… … Moby Thesaurus
