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1 continuous process costing
Finthe costing method applicable where goods or services result from a sequence of continuous or repetitive operations or processes. Costs are averaged over the units produced during the period, being initially charged to the operation or process.The ultimate business dictionary > continuous process costing
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2 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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3 costing
Finthe process of determining the costs of products, services, or activities -
4 continuous operation costing
Finthe costing method applicable where goods or services result from a sequence of continuous or repetitive operations or processes. Costs are averaged over the units produced during the period, being initially charged to the operation or process.The ultimate business dictionary > continuous operation costing
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5 backflush costing
Fina method of costing, associated with a JIT production system, which applies cost to the output of a process. Costs do not mirror the flow of products through the production process, but are attached to output produced (finished goods stock and cost of sales), on the assumption that such backflushed costs are a realistic measure of the actual costs incurred. -
6 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
7 penetapan biaya proses
process costing -
8 cálculo de los costos del proceso
• process costingDiccionario Técnico Español-Inglés > cálculo de los costos del proceso
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9 costeo de proceso
• process costing -
10 costeo por procesos
• process costing -
11 калькуляция производства по процессам
process costing4000 полезных слов и выражений > калькуляция производства по процессам
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12 калькуляция себестоимости по процессам
Banks. Exchanges. Accounting. (Russian-English) > калькуляция себестоимости по процессам
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13 калькуляция себестоимости попроцессная
калькуляция себестоимости попроцессная
Метод учета затрат, при котором затраты вначале собираются по бизнес-процессам, а затем относятся на отдельные центры затрат и на каждую единицу продукции. Ср с Позаказная калькуляция себестоимости (Job Order Costing).
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > калькуляция себестоимости попроцессная
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14 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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15 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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16 sistema de costos por procesos
• process-costing systemDiccionario Técnico Español-Inglés > sistema de costos por procesos
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17 mehrstufige Divisionskalkulation
mehrstufige Divisionskalkulation f BIL, RW, WIWI multiple-step process costing (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)Business german-english dictionary > mehrstufige Divisionskalkulation
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18 позаказное калькулирование себестоимости
Accounting: job costing (см. job order cost accounting system. Противоположным является process costing - попроцессное калькулирование себестоимости), job order costing (см. job order cost accounting system. Противоположным является process costing - попроцессное калькулирование себестоимости)Универсальный русско-английский словарь > позаказное калькулирование себестоимости
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19 einstufige Divisionskalkulation
einstufige Divisionskalkulation f BIL, RW, WIWI single-step process costing (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)Business german-english dictionary > einstufige Divisionskalkulation
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20 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
См. также в других словарях:
Process costing — is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month s production. Eventually … Wikipedia
process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production … Accounting dictionary
process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production … Big dictionary of business and management
process costing — A costing method that uses an organization’s manufacturing *processes to allocate costs to *products. Typically used in the large scale production of identical items (e.g., in the chemicals industry), process costing uses activity levels in *cost … Auditor's dictionary
process costing — Accounting. a method of assigning costs to production processes where products must of necessity be produced in one continuous process, with unit cost arrived at by averaging units produced to the total cost of the process. Cf. job order costing … Universalium
process costing — Accounting. a method of assigning costs to production processes where products must of necessity be produced in one continuous process, with unit cost arrived at by averaging units produced to the total cost of the process. Cf. job order costing … Useful english dictionary
process costing — /ˈproʊsɛs kɒstɪŋ/ (say prohses kosting) noun a method of costing used to ascertain the cost of the product at each stage of manufacture …
Калькуляция себестоимости попроцессная (PROCESS COSTING) — Метод учета затрат, при котором затраты вначале собираются по бизнес процессам, а затем относятся на отдельные центры затрат и на каждую единицу продукции. Ср с Позаказная калькуляция себестоимости (Job Order Costing) … Словарь терминов по управленческому учету
costing methods — The techniques and procedures used in cost accounting and management accounting to obtain the costs of services, products, processes, and cost centres to provide the information required to undertake performance measures, decision making,… … Accounting dictionary
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
costing — cost|ing [ˈkɔstıŋ US ˈko:st ] n [U and C] the process of calculating the cost of a future business activity, product etc, or the calculation itself ▪ the planning and costing of staffing levels ▪ We were asked to prepare detailed costings for the … Dictionary of contemporary English
