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1 product costing
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2 process costing
вир., бухг. калькуляція собівартості продуктусистема, за якою підраховуються витрати (costs) на продукт (product) за процесами; витрати мають таку формулу підрахунку:total costs per process ÷ equivalent units of work performed,де total costs per process — загальні витрати на процес, equivalent units of work performed — рівнозначні одиниці виконаної роботи; ♦ система калькуляції собівартості продукту характерна для підприємств, які виготовляють велику кількість однакових одиниць продукції, напр. у хімічній, нафтодобувній, текстильній та інших галузях промисловості (industry²)process costing:: continuous operation costing:: process cost systemпр. job costing
См. также в других словарях:
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
Product Red — Product Red, styled as (PRODUCT)RED, is a brand licensed to partner companies such as Nike, American Express (UK), Apple Inc., Starbucks, Converse, Bugaboo, Penguin Classics (UK International), Gap, Emporio Armani, Hallmark (US) and Dell. It was… … Wikipedia
Product Lifecycle Costing — Einordnung PLCM als Teil des PLM Prozesses [1] Product Lifecycle Cost Management (PLCM) oder auch Product Lifecycle Costing (PLC) ist Bestandteil des Product Lifecycle Management Prozesses und umfasst alle Instrumente und IT Komponenten zur… … Deutsch Wikipedia
product costs — The costs of production when charged to the cost units and expressed as costs of individual products. Product costs may include both direct costs and indirect costs (overhead); many different costing methods, such as absorption costing, activity… … Accounting dictionary
product costs — The costs of production when charged to the cost units and expressed as costs of individual products. Product costs may include both direct costs and indirect costs (overhead); many different costing methods, such as absorption costing, activity… … Big dictionary of business and management
Product Lifecycle Cost Management — Einordnung PLCM als Teil des PLM Prozesses [1] Product Lifecycle Cost Management (PLCM) oder auch Product Lifecycle Costing (PLC) ist Bestandteil des Product Lifecycle Management Prozesses und umfasst alle Instrumente und IT Komponenten zur… … Deutsch Wikipedia
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
costing — / kɒstɪŋ/ noun a calculation of the manufacturing costs, and so the selling price of a product ● The costings give us a retail price of $2.95. ● We cannot do the costing until we have details of all the production expenditure … Marketing dictionary in english
costing — / kɒstɪŋ/ noun a calculation of the manufacturing costs, and so the selling price, of a product ● The costings give us a retail price of $2.95. ● We cannot do the costing until we have details of all the production expenditure … Dictionary of banking and finance
costing — noun The estimation of the cost of a process or product … Wiktionary
costing — noun (C, U) the process of calculating the cost of a future business activity, product etc, or the calculation itself: Have we got the costings through yet? … Longman dictionary of contemporary English
