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1 simple process costing
simple process costing ACC, ECON einfache Divisionskalkulation f (bei Einproduktfertigung; Gegensatz: mehrfache Divisionskalkulation = multiple process costing)Englisch-Deutsch Fachwörterbuch der Wirtschaft > simple process costing
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2 multiple process costing
multiple process costing ACC, ECON mehrfache Divisionskalkulation f (bei Mehrproduktfertigung; Gegensatz: einfache Divisionskalkulation = simple process costing)Englisch-Deutsch Fachwörterbuch der Wirtschaft > multiple process costing
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3 single-step process costing
single-step process costing ACC, ECON, EDU einstufige Divisionskalkulation f (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)Englisch-Deutsch Fachwörterbuch der Wirtschaft > single-step process costing
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