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1 multiple process costing
multiple process costing ACC, ECON mehrfache Divisionskalkulation f (bei Mehrproduktfertigung; Gegensatz: einfache Divisionskalkulation = simple process costing)Englisch-Deutsch Fachwörterbuch der Wirtschaft > multiple process costing
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2 multiple-step process costing
multiple-step process costing ACC, ECON mehrstufige Divisionskalkulation f (Kostenrechnung bei Massen- oder Serienfertigung = mass production mit, im Unterschied zur einstufigen Divisionskalkulation = single-step process costing, verschiedenartigen Stufenleistungen und/oder variablen Zwischenlagern = in-process material stores for operational purposes; cf process costing)Englisch-Deutsch Fachwörterbuch der Wirtschaft > multiple-step process costing
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3 simple process costing
simple process costing ACC, ECON einfache Divisionskalkulation f (bei Einproduktfertigung; Gegensatz: mehrfache Divisionskalkulation = multiple process costing)Englisch-Deutsch Fachwörterbuch der Wirtschaft > simple process costing
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4 single-step process costing
single-step process costing ACC, ECON, EDU einstufige Divisionskalkulation f (Kostenrechnung bei kontinuierlicher Massen- oder Serienfertigung; Bezug: Gesamtfertigungsprozess ohne Berücksichtigung von Produktions- oder Abrechnungsstufen; Anwendungsformen bei Einprodukt- oder Mehrproduktfertigung als einfache oder mehrfache Divisionskalkulation = simple or multiple process costing; Gegensatz: mehrstufige Divisionskalkulation = multiple-step process costing)Englisch-Deutsch Fachwörterbuch der Wirtschaft > single-step process costing
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5 process system of accounting
process system of accounting ACC, ECON, EDU Divisionskalkulation f (used in mass production = Massen oder Serienfertigung; synonymous: process costing, process accounting; cf single-step process costing = einstufige Divisionskalkulation, multiple-step process costing = mehrstufige Divisionskalkulation)Englisch-Deutsch Fachwörterbuch der Wirtschaft > process system of accounting
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