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period cost

См. также в других словарях:

  • Расходы отчетного периода (PERIOD COST)  — Издержки или убытки относимые на текущий период, в отличие от себестоимости произведенной за этот период продукции Ср. с Себестоимость продукции (Product Cost) …   Словарь терминов по управленческому учету

  • Cost of conflict — is a tool which attempts to calculate the price of conflict to the human race. The idea is to examine this cost, not only in terms of the deaths and casualties and the economic costs borne by the people involved, but also the social,… …   Wikipedia

  • cost of sales — cost of goods sold; = COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… …   Accounting dictionary

  • cost of sales — cost of goods sold; COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… …   Big dictionary of business and management

  • Cost of delay — is the cost to bear as a result of delay in investment. Any delay in making an investment leads to a cost/loss. The accrued interest on the investment for the duration of the delay has a significant effect on the net returns. The cost grows with… …   Wikipedia

  • Cost escalation — is defined as changes in the cost or price of specific goods or services in a given economy over a period of time. This is a similar to the concepts of inflation and deflation except that escalation is specific to an item or class of items (not… …   Wikipedia

  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • Cost push inflation — is a type of inflation caused by substantial increases in the cost of important goods or services where no suitable alternative is available. A situation that has been often cited of this was the oil crisis of the 1970s, which some economists see …   Wikipedia

  • period — pe‧ri‧od [ˈpɪəriəd ǁ ˈpɪr ] noun [countable] a particular length of time: • She has been taken on for a 6 month trial period. acˈcounting ˌperiod ACCOUNTING a period of time to which a particular payment is related for accounting or tax purposes …   Financial and business terms

  • cost of living index — ➔ index1 * * * cost of living index UK US noun [C, usually singular] ► ECONOMICS a list of the prices of basic goods and services, showing how they change in a particular period of time, as a way of measuring inflation: »The newspaper s own… …   Financial and business terms

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