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81 total standard cost
учет совокупные нормативные издержки* (сумма общих нормативных производственных затрат и нормативных непроизводственных накладных расходов)See: -
82 basic standard cost
Экономика: базовый норматив затрат -
83 continual improvement standard cost
Бухгалтерия: нормативные затраты с постоянным сокращением (нормативные затраты, сокращаемые на плановой основе через определённые периоды)Универсальный англо-русский словарь > continual improvement standard cost
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84 current standard cost
1) Экономика: действующая норма издержек, текущая норма издержек2) Бухгалтерия: действующая норма затрат, текущая норма затрат -
85 dual standard cost system
2) Бухгалтерия: система "двойной калькуляции"Универсальный англо-русский словарь > dual standard cost system
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86 partial standard cost system
Универсальный англо-русский словарь > partial standard cost system
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87 perfection standard cost
1) Экономика: норма издержек при наивысшей эффективности2) Бухгалтерия: норма затрат при наивысшей эффективности (производства)Универсальный англо-русский словарь > perfection standard cost
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88 single standard cost system
1) Бухгалтерия: система нормативной калькуляции затрат, система нормативной калькуляции нормативного учёта себестоимости2) Макаров: система "стандарт-кост", система нормативного учёта и оперативного контроля издержек производства, система нормативной калькуляции и оперативного контроля издержек производстваУниверсальный англо-русский словарь > single standard cost system
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89 Ideal standard cost
تكلفة قياسية مثلى -
90 basic standard cost
Англо-русский словарь по экономике и финансам > basic standard cost
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91 current standard cost
текущая [действующая] норма издержекАнгло-русский словарь по экономике и финансам > current standard cost
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92 dual standard cost system
система "двойной калькуляции", система двойного учёта (фактического и нормативного)Англо-русский словарь по экономике и финансам > dual standard cost system
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93 partial standard cost system
система калькуляции издержек производства с частичным использованием нормативовАнгло-русский словарь по экономике и финансам > partial standard cost system
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94 perfection standard cost
норма издержек при наивысшей эффективности (производства)Англо-русский словарь по экономике и финансам > perfection standard cost
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95 current standard cost
English-russian dctionary of contemporary Economics > current standard cost
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96 dual standard cost system
English-russian dctionary of contemporary Economics > dual standard cost system
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97 dual standard cost system
English-russian dctionary of diplomacy > dual standard cost system
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98 ♦ standard
♦ standard /ˈstændəd/A n.1 stendardo ( anche fig.); bandiera; insegna; vessillo: the standard of liberty, il vessillo della libertà; Julius Caesar's standards, le insegne di Giulio Cesare2 campione; modello; misura; tipo: (econ.) standard of value, misura di valore; standards of weight and measure, pesi e misure tipo; standards of purity for drugs, norme per stabilire la purezza dei prodotti medicinali3 criterio; norma; principio; regola; (fig.) metro, parametro ( con cui giudicare): Everyone has his own standard of judgement, ciascuno ha il suo criterio (o metro) di giudizio; by any standards, quale che sia il metro di giudizio; comunque lo si giudichi; by European standards, rispetto alla norma in Europa4 grado; livello; qualità; tenore: The standard of play has risen considerably, il livello del gioco è assai migliorato; These goods are not up to standard, la qualità di questa merce non è soddisfacente (o è scadente); below standard, sotto il livello desiderato; ( di merce) scadente (o di seconda qualità); to set a high standard for st., fissare requisiti elevati per qc.; up to standard, essere al livello desiderato; ( di un lavoro) soddisfacente; ( di merce) conforme al campione; work of (a) low standard, lavoro di qualità scadente; (econ., stat.) a high [a low] standard of living (o of life) un alto [un basso] tenore di vita; safety standards, norme di sicurezza; academic standards, livello (sing.) di insegnamento ( offerto da una scuola, ecc.)5 (pl.) princìpi, valori morali: That man has no standards, è un uomo senza princìpi: ethical standards, principi etici6 (fis.) campione di misura7 sostegno; supporto; montante; piedistallo13 (tecn.) tubo verticaleB a. attr.1 standard; comune; corrente; normale; ordinario; unificato; modello; tipo; base: (leg.) standard agreement (o contract) contratto tipo; standard prices, prezzi normali; (market.) standard sizes, misure normali; (econ.) standard cost, costo standard, costo modello, costo guida; (stat.) standard deviation, deviazione standard, scarto tipo, scarto quadratico medio; (stat.) standard error, errore standard; standard gauge, (ferr.) scartamento normale; (cinem.) passo normale; (market.) standard grade, qualità tipo; (ass.) standard policy, polizza tipo; (market.) standard quality, qualità corrente; (fisc.) standard rate, aliquota base; (market.) standard sample, campione unificato4 di base; fondamentale; autorevole; classico; che fa testo: a standard text, un testo di base; the standard work on the subject, l'opera fondamentale sull'argomento; standard novels, romanzi classici5 (ling.) standard; corrente; corretto: standard English, l'inglese standard; standard spelling, grafia corrente; standard pronunciation, pronuncia corretta6 ( di un oggetto) che ha una base (un piedistallo, uno stelo): standard lamp, lampada a stelo (o a piantana)● standard bearer, (stor.) vessillifero, vessillario; (mil.) alfiere, portabandiera ( anche fig.) □ standard charge, tariffa fissa (o forfettaria) □ (rag.) standard costing, valutazione a costi standard □ (fin.) standard currency unit, modulo monetario, unità monetaria □ (fisc.) standard deduction, detrazione forfettaria □ standard form, modulo tipo □ (in Scozia) Standard Grades, esami finali della scuola dell'obbligo; esame di diploma □ (fin.) standard money, moneta base (o tipo); valuta legale (o ufficiale) □ (econ.) standard-of-life curve, curva reddito-consumo □ (demogr.) standard population, popolazione tipo □ ( golf) standard scratch score, norma ( di una buca o di un percorso) □ (fisc.) standard state, stato standard □ standard time, (econ., ind.) tempo di lavorazione standard; (geogr.) ora locale: British standard time, (in GB) ora di Greenwich; ora locale del meridiano centrale del fuso □ to be above standard, essere superiore alla media; ( di merce) essere di prima qualità □ (fig.) by the same standard, con lo stesso metro (o criterio) □ to have double standards, avere due pesi e due misure (fig.) □ to reach a high standard of efficiency, raggiungere un alto grado di efficienza. -
99 standard costing
standard costing ACC Standardkostenrechnung f; Sollkostenrechnung f, Plankostenrechnung f (cf standard cost system)Englisch-Deutsch Fachwörterbuch der Wirtschaft > standard costing
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100 standard
1. сущ.1) упр. стандарт; норма; образец, эталон (характеристики, которым должен соответствовать продукт или процесс; принимаются внутри организации, в рамках отрасли или на международном уровне; могут иметь формальный или неформальных характер)to establish [set\] a standard — установить стандарт
to lower [raise\] standards — снижать [повышать\] требования
We have very high safety standards in this laboratory. — В этой лаборатории очень строгие правила техники безопасности.
Her technique became a standard against which all future methods were compared. — Ее техника стала стандартом, с которым сравнивали все последующие методы.
Most people agree that there are standards of behaviour which need to be upheld, but agreeing on them is rather more difficult. — Большинство людей считают, что существуют нормы поведения, которые стоит поддерживать, но прийти к согласию, каковы эти нормы, гораздо труднее.
Syn:See:advertising standards, African Regional Standard, basic standards, eco-standards, ethical standard, international standard, labour standard, performance standard, professional standard, quality standard, retention standard, service delivery standard, time standard, work standard, workmanship standard, standards department, International Accounting Standards, International Financial Reporting Standards2) общ. уровеньSee:3) комп. стандарт (технические характеристики какого-л. алгоритма, файла или ПО)See:4)а) общ. мераб) фин. (денежный) стандарт ( принцип организации расчетов в конкретной денежной системе)See:bimetallic standard, dollar standard, gold-dollar standard, gold exchange standard, gold standard, silver standard, monometallic standard5) тех. проба (золота, серебра)6) общ. знамя, штандартSyn:2. прил.1) общ. стандартный, типовой; общепринятый, традиционныйSee:2) учет нормативный, заданный, плановый (напр., о затратах, об объеме выпуска, о доходе, размер которых запланирован)See:standard cost, standard cost card, standard cost centre, standard costing, standard performance, standard level of output, standard price, standard bill of materials, standard direct labour cost, standard direct labour rate, standard direct materials cost, standard overhead cost, standard fixed overhead cost, standard manufacturing overhead cost, standard fixed manufacturing overhead rate, standard production cost, standard hour, standard materials usage, standard mix, standard quantity allowed, standard rate, standard time, actual* * *. . Словарь экономических терминов .
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