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1 coste
m.cost (de producción). (peninsular Spanish)coste de distribución distribution costcostes de explotación operating costscostes fijos fixed costscostes indirectos indirect costscostes de mano de obra labor costscoste de sustitución replacement costcoste de la vida cost of livingcoste unitario unit costcostes variables variable costs* * *1 cost, price, expense\coste de la vida cost of livingprecio de coste cost price* * *SM Esp costa precio de coste — at cost, at cost price
coste de mantenimiento — upkeep, maintenance cost
coste, seguros y flete — cost, insurance and freight, C.I.F.
costes laborales unitarios — unitary labour o (EEUU) labor costs
* * ** * *= cost, cost price.Ex. If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.Ex. However, it was still not possible to investigate the effectiveness and efficiency of the service or to calculate the cost prices and to compare these with the average national cost price.----* a bajo coste = low-cost.* abaratar costes = lower + costs.* ahorro en los costes = savings in costs.* análisis de costes = cost analysis.* análisis de costes-beneficios = cost-benefit analysis.* a precio de coste = at cost.* a precios de coste = at cost price.* aumentar los costes = cost + rise.* aumento de costes = increased costs, cost increase.* a un coste mínimo = at (a) minimum cost.* a un coste que = at costs which.* a un coste total = at a total cost.* a un gran coste = at (a) great expense.* bajo coste = low cost.* basado en los costes = cost-based [cost based].* calcular los costes = cost out.* con unos costes mínimos = with minimum costs.* coste alternativo = opportunity cost.* coste de fabricación = manufacturing cost.* coste de la inversión = investment cost.* coste de la unidad = unit cost.* coste de la vida = cost of living.* coste de oportunidad = opportunity cost.* coste de sustitución = opportunity cost.* coste de vidas humanas = human cost.* coste disparado = escalating cost.* coste marginal = marginal cost.* coste máximo = maximum cost.* coste mínimo = minimal cost, minimum cost.* costes = cost factors, cost structure, cost price structure.* costes de funcionamiento = running costs.* costes de mano de obra = labour costs.* costes de mantenimiento = maintenance costs, running costs.* costes de mantenimiento energético = energy costs.* costes de personal = staff costs.* costes de producción = production costs.* costes descontrolados = runaway costs.* costes directos = direct costs.* costes disparados = spiralling costs, soaring cost, runaway costs.* costes + dispararse = costs + spiral.* costes-eficacia = cost-effectiveness, cost-efficiency.* costes en metálico = cash costs.* costes indirectos = indirect costs.* costes + ponerse por las nubes = costs + spiral.* costes por las nubes = soaring cost, spiralling costs.* costes y beneficios = costs and benefits.* de coste cero = zero-cost.* estimación de costes = costing, cost estimates.* estimar los costes = cost out.* financiar los costes = underwrite + costs.* índice del coste de (la) vida = cost of living index.* modelo de análisis de costes = cost model.* precio de coste más margen de beneficios = cost-plus pricing.* preocupado por los costes = cost-conscious [cost conscious].* preocuparse del coste de = be cost conscious.* recuperación de costes = cost recovery.* reducción de costes = cost saving [cost-saving].* reducir costes = reduce + costs.* relación costes-beneficios = cost-benefit ratio.* relativo a la relación costes-beneficios = cost-benefit.* sin coste alguno = at no personal cost, at no cost, without cost, costless, without charge, free of charge, free of cost, cost free, for free, at no charge.* sin ningún coste = without charge, without cost, free of charge, at no cost, free of cost, cost free, for free, costless, at no charge.* sufragar los costes = underwrite + costs.* * ** * *= cost, cost price.Ex: If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.
Ex: However, it was still not possible to investigate the effectiveness and efficiency of the service or to calculate the cost prices and to compare these with the average national cost price.* a bajo coste = low-cost.* abaratar costes = lower + costs.* ahorro en los costes = savings in costs.* análisis de costes = cost analysis.* análisis de costes-beneficios = cost-benefit analysis.* a precio de coste = at cost.* a precios de coste = at cost price.* aumentar los costes = cost + rise.* aumento de costes = increased costs, cost increase.* a un coste mínimo = at (a) minimum cost.* a un coste que = at costs which.* a un coste total = at a total cost.* a un gran coste = at (a) great expense.* bajo coste = low cost.* basado en los costes = cost-based [cost based].* calcular los costes = cost out.* con unos costes mínimos = with minimum costs.* coste alternativo = opportunity cost.* coste de fabricación = manufacturing cost.* coste de la inversión = investment cost.* coste de la unidad = unit cost.* coste de la vida = cost of living.* coste de oportunidad = opportunity cost.* coste de sustitución = opportunity cost.* coste de vidas humanas = human cost.* coste disparado = escalating cost.* coste marginal = marginal cost.* coste máximo = maximum cost.* coste mínimo = minimal cost, minimum cost.* costes = cost factors, cost structure, cost price structure.* costes de funcionamiento = running costs.* costes de mano de obra = labour costs.* costes de mantenimiento = maintenance costs, running costs.* costes de mantenimiento energético = energy costs.* costes de personal = staff costs.* costes de producción = production costs.* costes descontrolados = runaway costs.* costes directos = direct costs.* costes disparados = spiralling costs, soaring cost, runaway costs.* costes + dispararse = costs + spiral.* costes-eficacia = cost-effectiveness, cost-efficiency.* costes en metálico = cash costs.* costes indirectos = indirect costs.* costes + ponerse por las nubes = costs + spiral.* costes por las nubes = soaring cost, spiralling costs.* costes y beneficios = costs and benefits.* de coste cero = zero-cost.* estimación de costes = costing, cost estimates.* estimar los costes = cost out.* financiar los costes = underwrite + costs.* índice del coste de (la) vida = cost of living index.* modelo de análisis de costes = cost model.* precio de coste más margen de beneficios = cost-plus pricing.* preocupado por los costes = cost-conscious [cost conscious].* preocuparse del coste de = be cost conscious.* recuperación de costes = cost recovery.* reducción de costes = cost saving [cost-saving].* reducir costes = reduce + costs.* relación costes-beneficios = cost-benefit ratio.* relativo a la relación costes-beneficios = cost-benefit.* sin coste alguno = at no personal cost, at no cost, without cost, costless, without charge, free of charge, free of cost, cost free, for free, at no charge.* sin ningún coste = without charge, without cost, free of charge, at no cost, free of cost, cost free, for free, costless, at no charge.* sufragar los costes = underwrite + costs.* * *( Esp)* * *
Del verbo costar: ( conjugate costar)
costé es:
1ª persona singular (yo) pretérito indicativo
Multiple Entries:
costar
coste
costar ( conjugate costar) verbo transitivo
◊ ¿cuánto me costeá arreglarlo? how much will it cost to fix it?b) ( en perjuicios):
le costó el puesto it cost him his jobc) ( en esfuerzo):
cuesta abrirlo it's hard to open;
me cuesta trabajo creerlo I find it hard o difficult to believe
verbo intransitivo
b) ( resultar perjudicial):
c) ( resultar difícil):
no te cuesta nada intentarlo it won't do you any harm to give it a try;
la física le cuesta he finds physics difficult;
me costó dormirme I had trouble getting to sleep
coste sustantivo masculino (Esp) See Also→◊ costo
costar verbo transitivo & verbo intransitivo
1 (tener un precio) to cost: ¿cuánto dinero te costó?, how much did it cost you?
2 (llevar tiempo) to take
3 (ser trabajoso) me cuesta hablar alemán, I find it difficult to speak German
nos costó mucho conseguir el empleo, it was really hard to get the job
♦ Locuciones: figurado te va a costar caro, you'll pay dearly for this
cueste lo que cueste, cost what it may
coste sustantivo masculino cost
♦ Locuciones: a precio de coste, (at) cost price
' coste' also found in these entries:
Spanish:
precio
English:
cost
- cost of living
- deduction
- estimate
- index-linked
- low-cost
- manufacturing costs
- replacement cost
- run into
- spiral up
- high
* * *coste nmEsp [de producción] cost; [de un objeto] price;cuatro semanas de prueba sin coste alguno four weeks on approval free of charge;la relación coste-beneficio the cost-benefit ratio;el coste humano de la guerra the human cost of the war;Comal coste at costCom coste diferencial marginal cost; Com coste directo direct cost; Com coste de distribución distribution cost; Com coste efectivo actual cost; Com costes de explotación operating costs; Com coste de fabricación manufacturing cost; Com coste fijo fixed cost; Com coste financiero financial cost; Com coste indirecto indirect cost; Com coste de mano de obra labour cost; Com coste de mantenimiento running cost; Com coste marginal marginal cost; Econ coste de oportunidad opportunity cost; Com coste de producción cost of production; Com coste de reposición replacement cost; Com coste, seguro y flete cost, insurance and freight; Com coste unitario unit cost;coste de la vida cost of living* * *m → costo* * ** * *coste n cost -
2 costo
m.1 cost.costo de distribución distribution costcostos de explotación operating costscostos fijos fixed costscostos indirectos indirect costscostos de mano de obra labor costscosto de sustitución replacement costcosto de la vida cost of livingcosto unitario unit costcostos variables variable costs2 hash (informal) (hachís). (peninsular Spanish)* * *————————1 cost, price* * *noun m.cost, price* * *SM1) esp LAm (Econ) costcoste2) LAm (=esfuerzo) trouble, effort3) Esp ** (=hachís) dope *** * *1) (Com, Econ, Fin) costde bajo costo — low-cost, budget
2) (Esp arg) ( hachís) hash (sl)* * *= cost, cost price.Ex. If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.Ex. However, it was still not possible to investigate the effectiveness and efficiency of the service or to calculate the cost prices and to compare these with the average national cost price.----* a bajo costo = low-cost.* análisis de costos-beneficios = cost-benefit analysis.* a precio de costo = at cost price, at cost.* calcular el costo = cost.* costo marginal = marginal cost.* costos de producción = production costs.* costos y beneficios = costs and benefits.* índice del costo de (la) vida = cost of living index.* relación costos-beneficios = cost-benefit ratio.* relativo a la relación costos-beneficios = cost-benefit.* sin costo adicional alguno = at no extra charge, at no extra cost.* vender a precio de costo = sell at + cost.* * *1) (Com, Econ, Fin) costde bajo costo — low-cost, budget
2) (Esp arg) ( hachís) hash (sl)* * *= cost, cost price.Ex: If some records are acquired by only a limited number of libraries, it will be difficult to recoup the cost of creating and maintaining these records.
Ex: However, it was still not possible to investigate the effectiveness and efficiency of the service or to calculate the cost prices and to compare these with the average national cost price.* a bajo costo = low-cost.* análisis de costos-beneficios = cost-benefit analysis.* a precio de costo = at cost price, at cost.* calcular el costo = cost.* costo marginal = marginal cost.* costos de producción = production costs.* costos y beneficios = costs and benefits.* índice del costo de (la) vida = cost of living index.* relación costos-beneficios = cost-benefit ratio.* relativo a la relación costos-beneficios = cost-benefit.* sin costo adicional alguno = at no extra charge, at no extra cost.* vender a precio de costo = sell at + cost.* * *ordenadores de bajo costo low-cost computers, budget computersprecio de costo cost priceestán vendiendo todo al costo they're selling everything at cost priceel costo social de las reformas the cost in social terms o the social cost of the reformsCompuestos:cost of livingdirect coststandard costfixed coststandard costmpl manufacturing o production costs (pl)mpl operating costs (pl)( mpl) start-up costs (pl)mpl financial costs (pl)* * *
Del verbo costar: ( conjugate costar)
costó es:
3ª persona singular (él/ella/usted) pretérito indicativo
Multiple Entries:
costar
costo
costar ( conjugate costar) verbo transitivo
◊ ¿cuánto me costoá arreglarlo? how much will it cost to fix it?b) ( en perjuicios):
le costó el puesto it cost him his jobc) ( en esfuerzo):
cuesta abrirlo it's hard to open;
me cuesta trabajo creerlo I find it hard o difficult to believe
verbo intransitivo
b) ( resultar perjudicial):
c) ( resultar difícil):
no te cuesta nada intentarlo it won't do you any harm to give it a try;
la física le cuesta he finds physics difficult;
me costó dormirme I had trouble getting to sleep
costo sustantivo masculino (Com, Econ, Fin) cost;
precio de costo cost price;
al costo at cost price;
costo de (la) vida cost of living
costar verbo transitivo & verbo intransitivo
1 (tener un precio) to cost: ¿cuánto dinero te costó?, how much did it cost you?
2 (llevar tiempo) to take
3 (ser trabajoso) me cuesta hablar alemán, I find it difficult to speak German
nos costó mucho conseguir el empleo, it was really hard to get the job
♦ Locuciones: figurado te va a costar caro, you'll pay dearly for this
cueste lo que cueste, cost what it may
costo sustantivo masculino
1 (precio) cost
2 argot (hachís) dope, shit, stuff
' costo' also found in these entries:
Spanish:
barbaridad
- billete
- cara
- caro
- costar
- dineral
- gansa
- ganso
- salvajada
- sin
- sudor
- tanta
- tanto
- total
- trabajo
- triple
- triunfo
- aproximado
- carestía
- chingo
- coste
- importe
- persona
- porte
- precio
- sonsacar
- unidad
English:
cost
- dearly
- dread
- fortune
- frivolous
- hesitation
- how
- pay
- wash off
- well
- agonize
- consideration
- lose
- mark
- mention
- spread
- under
- worth
* * *costo nm1. [de producción] cost;[de un objeto] price;cuatro semanas de prueba sin costo alguno four weeks on approval free of charge;la relación costo-beneficio the cost-benefit ratio;el costo humano de la guerra the human cost of the war;Comal costo at costCom costo diferencial marginal cost; Com costo directo direct cost; Com costo de distribución distribution cost; Com costo efectivo actual cost; Com costos de explotación operating costs; Com costo de fabricación manufacturing cost; Com costo fijo fixed cost; Com costo financiero financial cost; Com costo indirecto indirect cost; Com costo de mano de obra labour cost; Com costo de mantenimiento running cost; Com costo marginal marginal cost; Econ costo de oportunidad opportunity cost; Com costo de producción cost of production; Com costo de reposición replacement cost; Com costo, seguro y flete cost, insurance and freight; Com costo unitario unit cost;costo de la vida cost of living* * *m cost;abaratar costos cut costs* * *costo nm1) : cost, price2)costo de vida : cost of living -
3 калькуляция себестоимости по переменным затратам
при которой на себестоимость произведенной продукции (cost of goods manufactured) относят все виды переменных расходов: затраты материалов (materials cost), затраты на оплату труда (labor costs) и переменные общезаводские накладные расходы (variable factory overhead), а постоянные общезаводские накладные расходы (fixed factory overhead) трактуются как издержки отчетного периода (period costs), (period expenses) и списываются полностью на результаты отчетного периода (accounting period). Этот метод калькуляции себестоимости нельзя применять ни в Великобритании, ни в США для целей составления внешней отчетности (external reporting) и налогообложения в отличие от калькуляции полной себестоимости (absorption costing). В Великобритании этот метод часто также называют (marginal costing), а в США - (direct costing)
Специализированный русско-английский словарь бухгалтерских терминов > калькуляция себестоимости по переменным затратам
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4 материальные затраты
Русско-английский большой базовый словарь > материальные затраты
См. также в других словарях:
Marginal factor cost — (MFC) is a rate expressed in currency units per units of input, such as labor. It is similar but not identical to a wage rate, which is currency units per unit time. For example, the MFC can be the change in total wages divided by the change in… … Wikipedia
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Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… … Wikipedia
Marginal product of labor — In economics, the marginal product of labor also known as MPL or MPN is the change in output from hiring one additional unit of labor. It is the increase in output added by the last unit of labor.[1] Ceteris paribus that no other inputs to… … Wikipedia
Cost-of-production theory of value — In economics, the cost of production theory of value is the theory that the price of an object or condition is determined by the sum of the cost of the resources that went into making it. The cost can compose any of the factors of production… … Wikipedia
cost — costless, adj. costlessness, n. /kawst, kost/, n., v., cost or, for 11 13, costed, costing. n. 1. the price paid to acquire, produce, accomplish, or maintain anything: the high cost of a good meal. 2. an outlay or expenditure of money, time,… … Universalium
Marginal utility — In economics, the marginal utility of a good or service is the utility gained (or lost) from an increase (or decrease) in the consumption of that good or service. Economists sometimes speak of a law of diminishing marginal utility, meaning that… … 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