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61 позаказный метод калькуляции себестоимости производства
Универсальный русско-английский словарь > позаказный метод калькуляции себестоимости производства
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62 cost object
учет объект (учета) затрат, объект калькулирования (сегмент (организационное подразделение), продукт, функция, контракт или другой объект, на который могут начисляться затраты)Syn:See:segment 1. 4), product, function, contract, cost, cost unit, direct cost, overhead cost, cost centre, batch costing, contract costing, process costing, job order costing, product costing, costing, cost assignment* * *продукт или его партия, услуги, машино-часы, социальный проект -
63 cost system
упр., учет система управления затратами [учета затрат, калькулирования затрат\] (порядок сбора данных о затратах и отнесения затрат на промежуточные и конечные объекты учета затрат)Syn:See: -
64 Stückkosten
Stückkosten pl 1. RW cost per unit, unit cost; 2. WIWI average costs* * *pl 1. < Rechnung> cost per unit, unit cost; 2. <Vw> average costs* * *Stückkosten
unit (piece) cost[s], cost per item (unit);
• niedrigere Stückkosten lower per-unit costs;
• Stückkostenkalkulation product costing;
• Stückkostenrechnung[ssystem] job-order cost accounting, job-order costing. -
65 ordreregnskap
subst. job costing, job accounting subst. US: job order costing -
66 cost accounting
1) упр., учет калькулирование себестоимости [стоимости\], учет издержек [затрат\] (раздел бухгалтерского учета, связанный с регистрацией, классификацией, суммированием и распределением текущих и ожидаемых затрат материалов, труда и накладных расходов производства)Syn:See:cost accumulation, cost object, cost estimation, costing agreement, income accounting, inventory accounting, cost accountant2) упр., учет калькуляция затрат [себестоимости\], смета расходов (представленный в табличной форме бухгалтерский расчет затрат в денежном выражении на производство и сбыт единицы изделия или партии изделий, а также на осуществление работ и услуг)Syn:See:
* * *
учет издержек: коммерческий расчет или система учета, распределения и прогнозирования производственных и иных издержек.* * *коммерческий расчет; учет издержек; отнесение прямых и косвенных издержек предприятия на его соответствующие подразделения; производственный учет издержек. . Словарь экономических терминов .* * *управленческий учет плюс небольшая часть финансового учета; главная цель производственного учета - калькулирование себестоимости продукции и услуг; его информация используется менеджерами для установления продажных цен, оценки запасов, исчисления прибыли -
67 калькуляция себестоимости попроцессная
калькуляция себестоимости попроцессная
Метод учета затрат, при котором затраты вначале собираются по бизнес-процессам, а затем относятся на отдельные центры затрат и на каждую единицу продукции. Ср с Позаказная калькуляция себестоимости (Job Order Costing).
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > калькуляция себестоимости попроцессная
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68 Stückkostenrechnung
Stückkostenrechnung(ssystem)
job-order cost accounting, job-order costing. -
69 Stückkostenrechnungssystem
Stückkostenrechnung(ssystem)
job-order cost accounting, job-order costing.Business german-english dictionary > Stückkostenrechnungssystem
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70 попроцессное калькулирование себестоимости
Accounting: process costing (Противоположным является job order costing - позаказное калькулирование себестоимости; см. process cost accounting system)Универсальный русско-английский словарь > попроцессное калькулирование себестоимости
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71 попроцессное калькулирование себестоимости
(см. (process cost accounting system). Противоположным является job order costing - позаказное калькулирование себестоимости
Специализированный русско-английский словарь бухгалтерских терминов > попроцессное калькулирование себестоимости
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72 позаказный метод калькуляции производственных себестоимости производства
Accounting: job-order costing system, production-order systemУниверсальный русско-английский словарь > позаказный метод калькуляции производственных себестоимости производства
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73 Kostenrechnungssystem für auftragsweise Fertigung
Kostenrechnungssystem für auftragsweise Fertigung
job-order costing (US), specific-order cost methodBusiness german-english dictionary > Kostenrechnungssystem für auftragsweise Fertigung
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74 калькуляция затрат на изготовление партии продукции
Business: job order costingУниверсальный русско-английский словарь > калькуляция затрат на изготовление партии продукции
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75 позаказная калькуляция затрат
Accounting: job order costingУниверсальный русско-английский словарь > позаказная калькуляция затрат
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76 Stückmaß
Stückmaß
tally;
• Stückmuster sample;
• Stücknotiz (Börse) unit quotation;
• Stückpforte cargo port;
• Stückpreis piece (unit) price, throw (sl.);
• Stückrechnungssystem job-order costing (cost accounting);
• Stücksteuer specific tax;
• Stücktarif piece rates;
• Stückverkauf retail sale;
• nur im Stückverkauf sold only by the piece;
• Stückverzeichnis inventory specification;
• Stückware piece goods. -
77 Stückrechnungssystem
Stückrechnungssystem
job-order costing (cost accounting) -
78 method
n
- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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79 система
• system• система ваучеров - voucher system• система двойной записи - double-entry system• система оперативного управления запасами «точно в срок» - just-in-time (JIT)• система подотчетных сумм - imprest system• система позаказного учета затрат и- калькулирования себестоимости продукции - job order cost accounting system• система попроцессного учета затрат и калькулирования себестоимости - process cost accounting system• система ускоренного возмещения затрат - accelerate cost recovery system ACRS• система учета переменных затрат ( директ-костинг) - direct costing, marginal costing, variable costing• система учета по центрам ответственности - responsibility accounting system, activity accounting• система учета полных затрат - absorption costingEnglish-Russian dictionary of accounting and financial terms > система
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80 Auftragskosten
Auftragskosten, unberechnete
cost of unbilled contracts;
• Auftragskostenblatt job-order record;
• Auftragskostenbuch job cost ledger;
• Auftragskostenrechnung job costing;
• Auftragskostensammelblatt job cost sheet.
См. также в других словарях:
job order costing — UK US noun [U] ► PRODUCTION the calculation of the costs for materials and labour relating to the production of a quantity of goods or of a service: »A job order costing system traces the costs of a specific order or batch of products … Financial and business terms
job-order costing — /job awr deuhr/ a method of cost accounting by which the total cost of a given unit or quantity is determined by computing the costs that go into making a product as it moves through the manufacturing process. Also called job costing. Cf. process … Universalium
job-order costing — /job awr deuhr/ a method of cost accounting by which the total cost of a given unit or quantity is determined by computing the costs that go into making a product as it moves through the manufacturing process. Also called job costing. Cf. process … Useful english dictionary
job order costing — job costing … Accounting dictionary
Калькуляция себестоимости позаказная (JOB ORDER COSTING) — Метод учета затрат, при котором затраты накапливаются на отдельные заказы (работы). Заказом (работой) может являться производство изделия или услуги, например ремонт автомашины или лечение пациента в больнице. Ср с Попроцессная калькуляция… … Словарь терминов по управленческому учету
Job costing — Job Order Costing versus Process Costing = Job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is traced by job instead of by process. For instance, think of an assembly line making … Wikipedia
job costing — job order costing; = specific order costing A costing process to assess the individual costs of performing each job. This is important in organizations that produce a range of different products and also in service organizations … Accounting dictionary
job costing — job order costing; specific order costing A costing process to assess the individual costs of performing each job It is important in organizations in which the production of different products is carried out, and also in service organizations, in … Big dictionary of business and management
specific order costing — See: job costing … Accounting dictionary
job costing. — See job order costing. * * * … Universalium
job costing. — See job order costing … Useful english dictionary