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1 Product Cost Function
Accounting: PCFУниверсальный русско-английский словарь > Product Cost Function
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2 cost of entry
Mktgthe cost of introducing a new product to the market. Cost of entry calculations include the cost of all research, development, production, testing, marketing, advertising, and distribution of the new product. -
3 cost table
Fina database containing all the costs associated with the production of a product, broken down to include the costs of functions and/or components and subassemblies. Cost tables also incorporate the cost changes which would result from a number of possible changes in the input mix. -
4 cost accounting
Finthe maintaining and checking of detailed records of the costs involved in manufacturing a product or providing a service in order to provide the information required for costing purposes. Cost accounting tries to identify the costs of outputs. This information is useful for pricing, budgeting, control of manufacturing or service processes, and planning materials and labor. -
5 cost-plus pricing
Mktga standard markup added to the cost of a product or service to establish a selling price. Many companies simply add a percentage of production costs to arrive at a selling price. The degree of markup depends on the level of anticipated sales. Low volume luxury goods may have a high markup; high volume goods may have a relatively lower markup. -
6 cost unit
Fina unit of product or service in relation to which costs are ascertained -
7 target cost
Fina product cost estimate derived by subtracting a desired profit margin from a competitive market price. This may be less than the planned initial product cost, but will be expected to be achieved by the time the product reaches the mature production stage. -
8 material cost
Opsthe cost of the raw materials that go into a product. The material cost of a product excludes any indirect costs, for example, overheads or wages, associated with producing the item. -
9 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. -
10 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 -
11 notional cost
Fina cost used in product evaluation, decision-making and performance measurement to represent the cost of using resources which have no conventional ‘actual cost’. Notional interest, for example, may be charged for the use of internally generated funds. -
12 direct product profitability
Finused primarily within the retail sector, DPP involves the attribution of costs other than the purchase price (for example, distribution, warehousing, retailing) to each product line. Thus a net profit, as opposed to a gross profit, can be identified for each product. The cost attribution process uses a variety of measures (for example, warehousing space or transport time) to reflect the resource consumption of individual products.Abbr. DPPThe ultimate business dictionary > direct product profitability
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13 единичный образец, для расчёта себестоимости (cost) которого применяют позаказный метод учёта себестоимости
Accounting: one-of-a-kind product (job order cost accounting system)Универсальный русско-английский словарь > единичный образец, для расчёта себестоимости (cost) которого применяют позаказный метод учёта себестоимости
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14 common cost
Fincost relating to more than one product or service -
15 joint cost
Finthe cost of a process which results in more than one main product -
16 marketing cost
Finthe cost of researching potential markets and promoting a product or service -
17 standard cost card
Fina document or other record detailing, for each individual product, the standard inputs required for production as well as the standard selling price. Inputs are normally divided into material, labor, and overhead categories, and both price and quantity information is shown for each. -
18 gross national product at factor cost
валовой национальный продукт по ценам производителя; валовой национальный продукт по факторной стоимости (валовой доход постоянно проживающих в данной стране до вычета амортизационных отчислений; валовой национальный продукт по ценам производителя валовой отечественный продукт по ценам производителя + доходы постоянно проживающих в странах от экономической деятельности за рубежом и собственности, вывезенной за границу, за вычетом аналогичного потока доходов в зарубежные страны)Англо-русский словарь промышленной и научной лексики > gross national product at factor cost
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19 net national product (at factor cost)
Англо-русский словарь промышленной и научной лексики > net national product (at factor cost)
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20 notional cost of product gas
Англо-русский словарь промышленной и научной лексики > notional cost of product gas
См. также в других словарях:
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Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined … Wikipedia
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