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1 Standard
Standard m 1. BÖRSE standard (Std); 2. COMP default; 3. GEN standard grade* * ** * *Standard
(Maßstab) standard, mark, (Währung) monetary standard;
• zum Standard avancieren to become standard;
• in der Herstellung einem gewissen Standard entsprechen to be produced to a certain standard;
• Standardabmachung regular arrangement;
• Standardabweichung standard deviation, (Statistik) variance;
• Standardaktien representative shares (stocks, US), gilt-edged shares (Br.), blue chips (US);
• Standardartikel standard line;
• Standardausführung standard make (model, design), conventional type, (Auto) standard car, stock model (US);
• Standardausgabe standard edition;
• Standardausrüstung standard equipment;
• Standardausstattung regular equipment;
• Standardbedingungen standard specifications;
• Standardbrief standard (surface, Br.) letter;
• Standardbriefdrucksachen surface printed papers (Br.);
• Standarderzeugnis standard item, standardized product;
• Standardfabrikat (Auto) standard car, stock model (US);
• Standardfehler (Statistik) standard error;
• Standardform standard form;
• Standardformat standardized sheet size, (Anzeige) standard unit (size);
• Standardgewicht agreement weight;
• Standardgröße stock (standard) size;
• internationale Standardgröße standard international size;
• Standardherstellungskosten standard cost. -
2 Plankosten
Plankosten pl RW budget cost, budgeted cost, scheduled cost, standard cost, current standard cost; predicted cost (Prognosekostenrechnung; Synonym: Sollkosten)* * *pl < Geschäft> budgeted cost, standard cost, predicted costs* * *Plankosten
budget (standard, target) costs;
• Plankostenbeleg standard cost record;
• Plankostenrechnung budget accounting, budgeting;
• Plankostenwert target cost value. -
3 Plankostenrechnung
Plankostenrechnung f 1. FIN standard cost system; 2. RW standard cost accounting, standard costing, budget accounting, standard cost system; 3. ADMIN budget accounting* * *f 1. < Finanz> standard cost system; 2. < Rechnung> standard cost accounting, standard costing, budget accounting, standard cost system; 3. < Verwalt> budget accounting* * *Plankostenrechnung
budget accounting, budgeting -
4 Normalkosten
Normalkosten pl FIN, RW normal cost (Durchschnitt der Istkosten früherer Perioden)* * *pl < Finanz> standard costs* * *Normalkosten
standard (predicted) cost;
• anfängliche Normalkosten basic standard cost;
• Normalkosten per Einheit standard unit cost;
• Normalkostenplan standard cost budgeting;
• Normalkostenrechnung standard (normal) cost system, standard costing. -
5 Einheitsbehälter
Einheitsbehälter
unit container;
• Einheitsbeitrag (Sozialversicherung) flat-rate contribution;
• Einheitsbestrebung unitary tendency;
• Einheitsbilanzformular standard balance sheet;
• Einheitsbuchführung job order cost accounting;
• Einheitsdividende uniform (standard) dividend;
• Einheitserzeugnis standardized product;
• Einheitsfabrikation standard production;
• fünfköpfige Einheitsfamilie family-of-five unit (US);
• Einheitsfertigung standardized production;
• Einheitsfeuerversicherungspolice standard fire [insurance] policy;
• Einheitsformat standard size;
• Einheitsformular standard [type of] form;
• Einheitsfracht standard freight;
• Einheitsgebühr uniform rate;
• fachliche Einheitsgewerkschaft horizontal union;
• Einheitsgewicht standard weight;
• Einheitsgröße standard size;
• Einheitskleidung uniform (utility) clothes;
• Einheitskonnossement uniform bill of landing;
• Einheitskontenrahmen uniform system of accounts;
• Einheitskonto standard account;
• Einheitskontoblatt standard account form;
• Einheitskosten unit (standard) cost;
• Einheitskurs standard (uniform) quotation;
• Einheitslohn single rate, union (standard) wage;
• europäischer Einheitsmarkt Europe’s single market;
• Einheitsmietvertrag standard form of rent agreement;
• Einheitsmuster standard sample;
• Einheitspapier (EU) single administrative document;
• Einheitspolice standard policy, (Arbeitsunfallversicherung) Universal Standard Workmen’s Compensation Policy (US);
• Einheitsprämie (Lebensversicherung) single premium. -
6 Sollkosten
Sollkosten pl 1. WIWI flexible budget costs, budgetary costs, estimated costs, estimated standard costs, target costs, ideal standard cost; ideal standard cost (Normkosten, Idealstandardkosten); 2. GEN predicted costs* * *pl 1. < Finanz> budgetary costs; 2. < Geschäft> predicted costs; 3. < Verwalt> ideal standard cost; 4. <Vw> budgetary costs, predicted costs* * *Sollkosten
budget (estimated, target) costs -
7 Vorgabekosten
Vorgabekosten pl 1. FIN, RW budgetary costs, budgeted cost; 2. WIWI budgetary costs, ideal standard cost, target cost* * *pl 1. <Finanz, Rechnung> budgetary costs, budgeted cost; 2. <Vw> budgetary costs, ideal standard cost, target cost -
8 Richtkosten
Richtkosten pl GEN standard cost* * *pl < Geschäft> standard cost* * *Richtkosten
standard cost. -
9 Standardkosten
Standardkosten pl RW standard cost (auf eine Leistungseinheit bezogene, fest vorgegebene Plankosten zur nachträglichen Kostenkontrolle durch Soll-Ist-Vergleich)* * ** * *Standardkosten
standard (specification, predicted) costs -
10 flexible Normalkosten
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11 Normkosten
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12 Standardkostensystem
Standardkostensystem n RW standard cost system (cf Standardkostenrechnung)* * *n < Geschäft> standard cost system -
13 Standardkosten
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14 Standardkostenrechnung
Standardkostenrechnung f RW standard cost accounting (auf der Normalkostenrechnung aufgebaute Form der Plankostenrechnung mit Vorgabe vorausbestimmter Standardkosten zur nachträglichen Kostenkontrolle durch Soll-Ist-Vergleich)* * *Standardkostenrechnung
standard cost accounting -
15 Kostengüter
Kostengüter
factors of production;
• Kostengüterpreis input price;
• Kostenhaftung liability for costs;
• Kostenhauptbuch expenses ledger;
• Kostenherabsetzung cutting down of expenses, cost cutting;
• Kostenhinterlegung (bei Gericht) security for cost;
• Kostenhöhe amount of costs;
• Kostenindex standard cost system;
• Kosteninflation inflation costs, cost-push inflation. -
16 Standardklauseln
Standardklauseln
standard clauses (conditions);
• Standardkosten standard (specification, predicted) costs;
• optimale Standardkosten ideal standards;
• Standardkostenrechnung standard cost accounting;
• Standardlohn standard rates;
• Standardlohnsatz regular amount of pay rate. -
17 Budgetkosten
Budgetkosten pl FIN, WIWI target cost, budgeted cost, ideal standard cost; budgetary costs (Synonym: Sollkosten)* * *pl <Finanz, Vw> budgetary costs -
18 Einheitspreis
Einheitspreis m 1. FIN standard price, uniform price; 2. GEN, V&M unit price* * *m 1. < Finanz> standard price, uniform price; 2. <Geschäft, V&M> unit price* * *Einheitspreis
flat price (rate), uniform (unit, all-at-one, blanket) price, price line (US), (Auktion) reserve price;
• zum Einheitspreis all-at-one price;
• vom Lieferort unabhängiger Einheitspreis uniform delivered price (US);
• Einheitspreis für eine Zone zone price (US);
• Einheitspreisauszeichnung unit-price labelling;
• Einheitspreiserzeugnis dimestore product (US);
• Einheitspreisfestsetzung unit pricing;
• Einheitspreisgeschäft chain store (US), fixed-price (one-price) shop (Br.), limited-price (five-and-dime, unit-pricing) store (US);
• billige Einheitspreiskonsumgüter low unit-priced consumer goods;
• Einheitspreislage price line;
• Einheitspreispolitik one-price (open-price) policy;
• Einheitspreissystem standard cost system, single-price policy;
• Einheitspreisware one-price articles, dime-store products (US). -
19 Standardherstellungskosten
Standardherstellungskosten pl FIN standard costs* * *pl < Finanz> standard costs* * *Standardherstellungskosten
standard cost.Business german-english dictionary > Standardherstellungskosten
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20 Sollkosten
См. также в других словарях:
standard cost — ➔ cost1 * * * standard cost UK US noun [C] ACCOUNTING ► the expected cost of a job, project, or other activity if there are no problems that increase the total for each stage of the process: »We can use previous cost data to calculate the product … Financial and business terms
standard cost — noun : a predetermined cost based on cost factors assumed to be normal with which a correlated historical cost is compared compare actual cost * * * a predetermined cost of material, labor, etc., based on specifications prepared from time and… … Useful english dictionary
standard cost — In standard costing systems, a predetermined unit cost of a product or service. It is important to emphasize that standard cost is a unit cost concept … Accounting dictionary
standard cost — In standard costing systems, a predetermined unit cost of a product or service. It is important to emphasize that standard cost is a unit cost concept … Big dictionary of business and management
standard cost — standartinės sąnaudos statusas T sritis Gynyba apibrėžtis Iš anksto nustatytos produkto ar veiklos sąnaudos, kurios bus patiriamos daugiau negu vieną kartą. atitikmenys: angl. standard cost šaltinis NATO mokymų ir pratybų finansavimo terminų… … Lithuanian dictionary (lietuvių žodynas)
standard cost card — In a standard costing system, a record showing how the standard cost of each product is built up. The standard cost card records the standard quantities of material and the standard prices, the standard labour times, and the standard rates of pay … Accounting dictionary
standard cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… … Accounting dictionary
standard cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… … Big dictionary of business and management
Standard cost — A cost established as a target, usually for *budgetary or motivational purposes. *Variances from standard costs are analyzed as either *favorable or *unfavorable. Standard costs also serve to simplify record keeping, as they require only periodic … Auditor's dictionary
standard cost — a predetermined cost of material, labor, etc., based on specifications prepared from time and motion studies, accounting records, and the like. Cf. actual cost. [1930 35] * * * … Universalium
standard cost — /ˌstændəd kɒst/ noun a future cost which is calculated in advance and against which estimates are measured … Dictionary of banking and finance
