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normal costs

См. также в других словарях:

  • normal spoilage — Unavoidable waste, *scrap, and defective goods arising from manufacturing processes. Unlike *abnormal spoilage, normal *spoilage is considered to be inherent in a *production process. It is generally viewed as uncontrollable in the short run, as… …   Auditor's dictionary

  • Normal backwardation — The graph depicts how the price of a single forward contract will behave through time in relation to the expected future price at any point time. A contract in backwardation will increase in value until it equals the spot price of the underlying… …   Wikipedia

  • Normal Profit — When economic profit is equal to zero; this occurs when the difference between total revenue and total cost (explicit and implicit costs) equals zero. Normal profit is different than accounting profit because opportunity cost is taken into… …   Investment dictionary

  • Normal Spoilage — The deterioration of a firm s product line that is generally considered to be unavoidable and expected. Normal spoilage refers to the inherent worsening of products during the production or inventory processes of the sales cycle. Companies… …   Investment dictionary

  • normal market — The deferred months prices for futures contracts are normally higher than the nearby months to reflect the costs of carrying a contract from now until the distant delivery date. Thus, a normal market, for non interest rate futures contracts,… …   Financial and business terms

  • normal loss — The loss arising from a manufacturing or chemical process through waste, seepage, shrinkage, or spoilage that can be expected, on the basis of historical studies, to be part of that process. It may be expressed as a weight or volume or in other… …   Accounting dictionary

  • Extended Normal Costing — In managerial accounting, a method of tracking production costs based on an approximation of the prices of the inputs multiplied by the actual quantity of inputs used. In normal costing, the actual prices are used for direct labor and direct… …   Investment dictionary

  • Domain/key normal form — (DKNF) is a normal form used in database normalization which requires that the database contains no constraints other than domain constraints and key constraints. A domain constraint specifies the permissible values for a given attribute, while a …   Wikipedia

  • running costs — plural noun The costs of materials and labour, etc required for the normal operation of a machine, office or business company • • • Main Entry: ↑run * * * running costs UK US noun [plural] the money that you spend regularly to operate a machine… …   Useful english dictionary

  • Western State Normal Railroad — The replica car, which sits in front of the Bernhard Center. The Western State Normal Railroad, also known as the Normal Railroad or Western Trolley, was a funicular which operated on the campus of Western Michigan University in Kalamazoo,… …   Wikipedia

  • Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… …   Wikipedia

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