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1 specific-order costing
см. job costingАнгло-русский словарь по экономике и финансам > specific-order costing
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2 specific order costing
учет, упр. = job order costingАнгло-русский экономический словарь > specific order costing
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3 specific-order costing
упр., учет = job order costingАнгло-русский экономический словарь > specific-order costing
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4 specific order costing
Бухгалтерия: калькуляция затрат по конкретным назначениям (общее определение для попередельной, позаказной калькуляции затрат и калькуляции затрат на изготовление партии изделий)Универсальный англо-русский словарь > specific order costing
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5 specific-order costing
Универсальный англо-русский словарь > specific-order costing
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6 job order costing
упр., учет позаказный учет затрат [метод учета затрат\], позаказное калькулирование издержек, система позаказного учета затрат (раздельный подсчет затрат по каждому конкретному заказу, изделию или партии т. е. в качестве объекта затрат рассматривается некая работа, партия изделий, заказ; используется компаниями, производящими единичные образцы или продукцию по специальным заказам; напр., на кораблестроительных заводах, в больницах, киностудиях, юридических конторах и т. п.)Syn:See:process costing, cost system, job order cost record, cost system, departmental costing system, cost object, batch costing* * * -
7 costing
1) исчисление; калькуляция издержек производства2) калькуляция себестоимости3) оценка (стоимости) -
8 system
1) система; способ; метод2) устройство; строй3) классификация4) учение5) сеть (дорог)
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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