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1 cost control
Finthe process which ensures that actual costs do not exceed acceptable limits -
2 internal cost analysis
Gen Mgtan examination of an organization’s value-creating activities to determine sources of profitability and to identify the relative costs of different processes. Internal cost analysis is a tool for analyzing the value chain. Principal steps include identifying those processes that create value for the organization, calculating the cost of each value-creating process against the overall cost of the product or service, identifying the cost components for each process, establishing the links between the processes, and working out the opportunities for achieving relative cost advantage. -
3 total cost of ownership
Gen Mgta structured approach to calculating the costs associated with buying and using a product or service. Total cost of ownership takes the purchase cost of an item into account but also considers related costs such as ordering, delivery, subsequent usage and maintenance, supplier costs, and after-delivery costs. Originally designed as a process for measuring IT expense after implementation, total cost of ownership considers only financial expenses and excludes any cost-benefit analysis.Abbr. TCO -
4 discretionary cost
Fina cost whose amount within a time period is determined by, and is easily altered by, a decision made by the appropriate budget holder. Marketing, research, and training are generally regarded as discretionary costs. Control of discretionary costs is through the budgeting process. -
5 joint cost
Finthe cost of a process which results in more than one main product -
6 метод усреднения при попроцессном калькулировании себестоимости process costing
когда при расчете себестоимости изделия (unit cost) исходят из предположения, что те изделия, которые составляли остатки незавершенного производства на начало периода (beginning work in process inventory), были завершены в данном периоде
Специализированный русско-английский словарь бухгалтерских терминов > метод усреднения при попроцессном калькулировании себестоимости process costing
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7 costo por procesos
• process cost -
8 попроцессный метод учета себестоимости
применяемый компаниями, производящими однотипную массовую продукцию или имеющими непрерывное производство (также (process costing). Противоположным является (job order cost accounting system) - позаказный метод учета себестоимости
Специализированный русско-английский словарь бухгалтерских терминов > попроцессный метод учета себестоимости
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9 затраты на процесс
2.4 затраты на процесс (process cost): Суммарные затраты на соответствие и затраты вследствие несоответствия для конкретного процесса.
Источник: ГОСТ Р 52380.1-2005: Руководство по экономике качества. Часть 1. Модель затрат на процесс оригинал документа
Русско-английский словарь нормативно-технической терминологии > затраты на процесс
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10 попроцессное калькулирование себестоимости
(см. (process cost accounting system). Противоположным является job order costing - позаказное калькулирование себестоимости
Специализированный русско-английский словарь бухгалтерских терминов > попроцессное калькулирование себестоимости
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11 sistem produksi massal
process cost system -
12 система исчисления производственных издержек
Русско-английский словарь по экономии > система исчисления производственных издержек
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13 производственные издержки
1) General subject: operating costs, process costs2) Economy: factory expenses, process cost3) Oil: manufacturing costs4) Sociology: operating cost5) Banking: operating expenditure, operating expenditures, operating expense, operating expenses, operational cost, operational costs, operational expenditure, operational expenditures, operational expense, operational expenses6) Makarov: working expensesУниверсальный русско-английский словарь > производственные издержки
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14 метод калькуляции по процессам
Универсальный русско-английский словарь > метод калькуляции по процессам
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15 позаказный метод учета себестоимости
который используется компаниями, производящими единичные образцы (one-of-a-kind product) или продукцию по специальным заказам (также job order costing). Противоположным является (process cost accounting system) - попроцессный метод учета себестоимости
Специализированный русско-английский словарь бухгалтерских терминов > позаказный метод учета себестоимости
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16 попроцессное калькулирование себестоимости
Accounting: process costing (Противоположным является job order costing - позаказное калькулирование себестоимости; см. process cost accounting system)Универсальный русско-английский словарь > попроцессное калькулирование себестоимости
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17 система списания прямых и косвенных издержек на процесс
1) Economy: process cost system2) Business: process system of accountingУниверсальный русско-английский словарь > система списания прямых и косвенных издержек на процесс
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18 комбинированный учёт себестоимости по заказам и процессам
Универсальный русско-английский словарь > комбинированный учёт себестоимости по заказам и процессам
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19 система исчисления производственных издержек
Business: process cost systemУниверсальный русско-английский словарь > система исчисления производственных издержек
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20 затраты производственные
expenses of production, manufacturing costs, process cost(s), productive input
См. также в других словарях:
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