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1 cost of sales
Finthe sum of variable cost (see cost behavior) of sales plus factory overhead attributable to the sales -
2 cost-volume-profit analysis
Finthe study of the effects on future profit of changes in fixed cost, variable cost, sales price, quantity, and mixThe ultimate business dictionary > cost-volume-profit analysis
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3 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. -
4 Cost Of Produced Sales
Accounting: COPSУниверсальный русско-английский словарь > Cost Of Produced Sales
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5 cost of sales
Accounting: COS -
6 cost of sales adjustments
Engineering: COSAУниверсальный русско-английский словарь > cost of sales adjustments
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7 return on sales
Fina company’s operating profit or loss as a percentage of total sales for a given period, typically a year.Abbr. ROSEXAMPLEReturn on sales shows how efficiently management uses the sales income, thus reflecting its ability to manage costs and overhead and operate efficiently. It also indicates a firm’s ability to withstand adverse conditions such as falling prices, rising costs, or declining sales. The higher the figure, the better a company is able to endure price wars and falling prices. It is calculated using the basic formula:Operating profit / total sales × 100 = Percentage return on salesSo, if a company earns $30 on sales of $400, its return on sales is:30 / 400 = 0.075 × 100 = 7.5%Some calculations use operating profit before subtracting interest and taxes; others use after-tax income. Either figure is acceptable as long as ROS comparisons are consistent. Using income before interest and taxes will produce a higher ratio.Return on sales has its limits, since it sheds no light on the overall cost of sales or the four factors that contribute to it: materials, labor, production overheads, and administrative and selling overheads. -
8 variable cost of sales
Finthe sum of direct materials, direct wages, variable production overhead, and variable selling and distribution overhead -
9 издержки реализации
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10 стоимость реализации
Русско-английский большой базовый словарь > стоимость реализации
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11 себестоимость реализации
себестоимость реализации
себестоимость реализованных товаров
Себестоимость товаров или услуг, реализация которых отражена в доходах; другими словами, себестоимость произведенной (закупленной) продукции плюс или минус изменение в запасах готовой продукции (или товаров).
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Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > себестоимость реализации
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12 себестоимость продаж
cost of sales, cost of goods sold -
13 издержки реализации
Русско-английский большой базовый словарь > издержки реализации
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14 Verkaufskosten
Verkaufskosten pl 1. FIN cost of sales, cost ratio; 2. RW selling expenses* * ** * *Verkaufskosten
selling costs, sales (selling) expense, cost of sales, (Versicherungsgesellschaft) acquisition cost (expense) -
15 Selbstkosten
Pl. prime costs* * *die Selbstkostencost of sales (Pl.); total production costs (Pl.)* * *Sẹlbst|kos|tenpl (ECON)prime costs pl* * *Selbst·kos·tenpl FIN cost of sales, cost price, prime costniedrige \Selbstkosten low prime costs\Selbstkosten veranschlagen to cost* * *Selbstkosten pl prime costs -
16 издержки реализации
Универсальный русско-английский словарь > издержки реализации
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17 издержки на реализацию
Бизнес, юриспруденция. Русско-английский словарь > издержки на реализацию
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18 коммерческие расходы
коммерческие расходы
Расходы по реализации произведенной продукции: реклама, комиссионные торговых агентов, транспортные расходы и т.д.
[ http://www.lexikon.ru/dict/fin/a.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > коммерческие расходы
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19 gross profit percentage
Fina ratio used to gain an insight into the relationship between production/purchasing costs and sales revenues. It is calculated as follows:(Sales – cost of sales) × 100 /Sales for the period -
20 Einstandspreis der verkauften Ware
Business german-english dictionary > Einstandspreis der verkauften Ware
См. также в других словарях:
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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-benefit analysis — is a term that refers both to:* a formal discipline used to help appraise, or assess, the case for a project or proposal, which itself is a process known as project appraisal; and * an informal approach to making decisions of any kind. Under both … Wikipedia