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1 cost behavior
Finthe variability of input costs with activity undertaken. A number of cost behavior patterns are possible, ranging from variable costs, whose cost level varies directly with the level of activity, to fixed costs, where changes in output have no effect upon the cost level. -
2 cost function
Econa mathematical function relating a firm’s or an industry’s total cost to its output and factor costs -
3 cost composition of output
структура себестоимости продукции; структура стоимости продукцииАнгло-русский словарь промышленной и научной лексики > cost composition of output
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4 marginal cost
Econthe amount by which the costs of a firm will be increased if its output is increased by one more unit, of if one more customer is served.EXAMPLEIf the price charged is greater than the marginal cost, then the revenue gain will be greater than the added cost. That, in turn, will increase profit, so the expansion in production or service makes economic sense and should proceed. The reverse is also true: if the price charged is less than the marginal cost, expansion should not go ahead.The formula for marginal cost is:Change in cost /change in quantityIf it costs a company $260,000 to produce 3,000 items, and $325,000 to produce 3,800 items, the change in cost would be:$325,000 – $260,000 = $65,000The change in quantity would be:3,800 – 3,000 = 800When the formula to calculate marginal cost is applied, the result is:$65,000 /800 = $81.25If the price of the item in question were $99.95, expansion should proceed.Relying on marginal cost is not fail-safe, however; putting more products on a market can drive down prices and thus cut margins. Moreover, committing idle capacity to longterm production may tie up resources that could be directed to a new and more profitable opportunity. An important related principle is contribution: the cash gained (or lost) from selling an additional unit. -
5 service cost center
Fina cost center providing services to other cost centers. When the output of an organization is a service, rather than goods, an alternative name is normally used, for example, support cost center or utility cost center. -
6 indirect cost
Gen Mgta fixed or overhead cost that cannot be attributed directly to the production of a particular item and is incurred even when there is no output. Indirect costs may include the cost center functions of finance and accounting, information technology, administration, and personnel. -
7 direct cost
Gen Mgt, Opsa variable cost directly attributable to production. Items that are classed as direct costs include materials used, labor deployed, and marketing budget. Amounts spent will vary with output. -
8 period cost
Fina cost which relates to a time period rather than to the output of products or services -
9 troškovi proizvodnje
• cost of manufacture; cost of production; cost prices; costing; output cost; production costs -
10 калькуляция себестоимости продукции
output cost determination, output costing4000 полезных слов и выражений > калькуляция себестоимости продукции
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11 Produktionskosten
Produktionskosten pl IND, WIWI factor costs, production costs, costs of production, cost of goods manufactured, manufacturing cost* * *pl <Ind, Vw> factor costs, production costs, costs of production, cost of goods manufactured, manufacturing cost* * *Produktionskosten
cost of manufacturing (production, goods manufactured, manufacture), manufacturing (product, production, output) cost, manufacturer’s (separable) costs, (Rundfunk) talent cost, (Selbstkosten) cost price;
• einmalige Produktionskosten sunk cost;
• durchschnittlich niedrigste Produktionskosten normal costs;
• reine Produktionskosten mere costs of production;
• unterschiedliche Produktionskosten difference in costs of production;
• volle Produktionskosten total production costs;
• 25% der Produktionskosten ausmachen to account for 25% of output costs;
• Produktionskosten teilweise übernehmen to contribute in part to the expense of production;
• Produktionskostenaufstellung manufacturing cost sheet;
• Produktionskostenkontrolle manufacturing cost control;
• Produktionskostenplanung manufacturing-cost scheduling;
• Produktionskostensenkung manufacturing economics;
• Produktionskostentheorie cost-of-production theory of value. -
12 troškovi proizvodnje
• production costs• cost of production• cost of manufacture• cost prices• output cost -
13 калькуляция себестоимости
calculation of prime cost, cost accounting, costing, output cost determination/pricing -
14 бухгалтерский учёт издержек производства
Business: output cost accountingУниверсальный русско-английский словарь > бухгалтерский учёт издержек производства
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15 индекс себестоимости
Economy: index of output cost pricesУниверсальный русско-английский словарь > индекс себестоимости
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16 индекс удельных издержек
Economy: index of output cost pricesУниверсальный русско-английский словарь > индекс удельных издержек
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17 калькулирование себестоимости продукции
Accounting: output cost determinationУниверсальный русско-английский словарь > калькулирование себестоимости продукции
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18 комплексная система управления себестоимостью продукции
Универсальный русско-английский словарь > комплексная система управления себестоимостью продукции
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19 стоимость единицы продукции
Русско-английский большой базовый словарь > стоимость единицы продукции
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20 функция затрат
Отношение между затратами и объемом выпуска математически выражается этой функцией. — The relationship between costs and output is mathematically expressed by this function.
функция значения, на котором осуществляется агрегирование — aggregator function
Функция значения, на котором осуществляется агрегирование, объединяет текущую и будущую полезности в общую полезность. — An aggregator function combines current and future utility into overall utility.
Russian-English Dictionary "Microeconomics" > функция затрат
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