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1 specific order costing
Finthe basic cost accounting method applicable where work consists of separately identifiable contracts, jobs, or batches -
2 batch costing
Fina form of specific order costing in which costs are attributed to batches of products -
3 contract costing
Fina form of specific order costing in which costs are attributed to individual contracts -
4 job costing
Fina form of specific order costing in which costs are attributed to individual jobs -
5 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. -
6 позаказная калькуляция себестоимости
1) Economy: job costing, job-order costing2) Accounting: job order costing3) Makarov: specific-order costingУниверсальный русско-английский словарь > позаказная калькуляция себестоимости
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7 позаказная калькуляция издержек
1) Economy: job costing, job-order costing2) Makarov: specific-order costingУниверсальный русско-английский словарь > позаказная калькуляция издержек
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8 калькуляция затрат по конкретным назначениям
Accounting: specific order costing (общее определение для попередельной, позаказной калькуляции затрат и калькуляции затрат на изготовление партии изделий)Универсальный русско-английский словарь > калькуляция затрат по конкретным назначениям
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9 Kostenrechnungssystem
Kostenrechnungssystem, Kostenrechnungsverfahren
[job] costing, cost [accounting] system, costing system;
• Kostenrechnungssystem, Kostenrechnungsverfahren für auftragsweise Fertigung job-order costing (US), specific-order cost method;
• Kostenrechnungssystem, Kostenrechnungsverfahren mit vorausgeschätzten Kosten estimating cost system;
• Kostenrechnungssystem, Kostenrechnungsverfahren einführen to install a cost system. -
10 Kostenrechnungsverfahren
Kostenrechnungssystem, Kostenrechnungsverfahren
[job] costing, cost [accounting] system, costing system;
• Kostenrechnungssystem, Kostenrechnungsverfahren für auftragsweise Fertigung job-order costing (US), specific-order cost method;
• Kostenrechnungssystem, Kostenrechnungsverfahren mit vorausgeschätzten Kosten estimating cost system;
• Kostenrechnungssystem, Kostenrechnungsverfahren einführen to install a cost system.Business german-english dictionary > Kostenrechnungsverfahren
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11 Kostenrechnungssystem für auftragsweise Fertigung
Kostenrechnungssystem für auftragsweise Fertigung
job-order costing (US), specific-order cost methodBusiness german-english dictionary > Kostenrechnungssystem für auftragsweise Fertigung
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12 Stückmaß
Stückmaß
tally;
• Stückmuster sample;
• Stücknotiz (Börse) unit quotation;
• Stückpforte cargo port;
• Stückpreis piece (unit) price, throw (sl.);
• Stückrechnungssystem job-order costing (cost accounting);
• Stücksteuer specific tax;
• Stücktarif piece rates;
• Stückverkauf retail sale;
• nur im Stückverkauf sold only by the piece;
• Stückverzeichnis inventory specification;
• Stückware piece goods.
См. также в других словарях:
specific order costing — See: job costing … Accounting dictionary
job order costing — UK US noun [U] ► PRODUCTION the calculation of the costs for materials and labour relating to the production of a quantity of goods or of a service: »A job order costing system traces the costs of a specific order or batch of products … Financial and business terms
job costing — job order costing; = specific order costing A costing process to assess the individual costs of performing each job. This is important in organizations that produce a range of different products and also in service organizations … Accounting dictionary
job costing — job order costing; specific order costing A costing process to assess the individual costs of performing each job It is important in organizations in which the production of different products is carried out, and also in service organizations, in … Big dictionary of business and management
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