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1 sunk costs
невозвратные издержки
Ранее произведенные фирмой и невозместимые расходы, например, на специализированное оборудование, которое при смене продукции не может быть использовано. Поскольку оно не имеет альтернативного применения, то связанные с ним вмененные издержки равны нулю, и тот факт, что оборудование было когда-то приобретено, не влияет на будущие решения фирмы.
[ http://slovar-lopatnikov.ru/]Тематики
EN
невосполнимые издержки
Издержки, которые были понесены и не могут быть возвращены (также называются «неокупаемыми затратами»).
[Англо-русский глосcарий энергетических терминов ERRA]EN
sunk costs
A cost that has been incurred and cannot be reversed (also referred to as "stranded cost").
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
необратимые затраты
Затраты понесенные в прошлые периоды, которые невозможно пересмотреть и, следовательно, невозможно (или нельзя) регулировать при принятии решений по повышению или снижению уровня текущей прибыли (без учета влияний налога на прибыль). Ср. с Дифференциальные затраты (Differential Cost).
[ http://www.lexikon.ru/dict/uprav/index.html]
необратимые затраты
В практике оценки бизнеса — затраты, которые были произведены до даты оценки и которые нельзя возместить ни в настоящее время, ни в будущем, поэтому они не рассматриваются в процессе оценки. То же: Невозмещаемые затраты.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > sunk costs
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2 sunk costs
производственные затраты; понесенные издержки; невозместимые издержки -
3 sunk costs
Большой англо-русский и русско-английский словарь > sunk costs
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4 sunk costs
1) Экономика: издержки влипания (АД), издержки истёкшего периода, невозвратные издержки, неокупаемые капиталовложения (напр. в оборудование, непригодное для современного и будущего использования), сделанные капиталовложения (в прошлом)2) Инвестиции: твёрдые расходы -
5 sunk costs
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6 sunk costs
* * *. Понесенные необратимые расходы, издержки . Инвестиционная деятельность .* * *произведенные в прошлом затраты, которые часто не имеют отношения к будущим решениям, так как наилучшие решения - это те, которые ведут к максимизации будущих поступлений -
7 sunk costs
невозвратимые издержкиАнгло-русский большой универсальный переводческий словарь > sunk costs
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8 Sunk Costs
Невозвратные издержкиMergers and Acquisitions English-Russian dictionary > Sunk Costs
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9 sunk costs
эконНевозвратные затраты - затраты, понесенные в прошлые периоды, которые нельзя возместить ни в данный момент, ни в будущем. -
10 SUNK COSTS
Невозвратные издержки
Расходы компании, которые невозможно возместить. Например, небольшая пекарня приобрела печь, которую она сможет продать через некоторое время и компенсировать расходы, если возникнет такая необходимость. Она также потратила немалые средства на рекламу своей продукции. Издержки на рекламу возместить невозможно - деньги потрачены вне зависимости от успеха рекламной кампании. Невозвратные издержки служат барьером для вступления в отрасль, поскольку лишают компании стимула начать дело в этой отрасли: если их бизнес окажется неудачным, они потеряют все невозвратные издержки. См. также Opportunity cost.Новый англо-русский словарь-справочник. Экономика. > SUNK COSTS
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11 sunk costs
амер.невозвратимые издержки (расходы, которые не могут быть восполнены) -
12 sunk costs
невозвратные издержки; неокупаемые капиталовложения; издержки истекшего периодаEnglish-russian dctionary of contemporary Economics > sunk costs
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13 sunk costs
невозвратные издержки; неокупаемые капиталовложения -
14 past sunk costs
производственные затраты; понесенные издержкиlabour costs — расходы на зарплату; затраты на оплату труда
costs in the cause — судебные издержки, издержки в процессе
costs of the conviction — издержки, связанные с осуждением
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15 past sunk costs
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16 past sunk costs
English-russian dctionary of contemporary Economics > past sunk costs
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17 sunk cost
необратимые затраты
Затраты понесенные в прошлые периоды, которые невозможно пересмотреть и, следовательно, невозможно (или нельзя) регулировать при принятии решений по повышению или снижению уровня текущей прибыли (без учета влияний налога на прибыль). Ср. с Дифференциальные затраты (Differential Cost).
[ http://www.lexikon.ru/dict/uprav/index.html]
необратимые затраты
В практике оценки бизнеса — затраты, которые были произведены до даты оценки и которые нельзя возместить ни в настоящее время, ни в будущем, поэтому они не рассматриваются в процессе оценки. То же: Невозмещаемые затраты.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > sunk cost
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18 irrecoverable costs
необратимые затраты
Затраты понесенные в прошлые периоды, которые невозможно пересмотреть и, следовательно, невозможно (или нельзя) регулировать при принятии решений по повышению или снижению уровня текущей прибыли (без учета влияний налога на прибыль). Ср. с Дифференциальные затраты (Differential Cost).
[ http://www.lexikon.ru/dict/uprav/index.html]
необратимые затраты
В практике оценки бизнеса — затраты, которые были произведены до даты оценки и которые нельзя возместить ни в настоящее время, ни в будущем, поэтому они не рассматриваются в процессе оценки. То же: Невозмещаемые затраты.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > irrecoverable costs
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19 cost
1. n1) цена; стоимость; себестоимость2) обыкн. pl расходы, издержки, затраты3) pl судебные издержки, судебные расходы
- absorbed costs
- accident costs
- acquisition cost
- actual cost
- actual costs
- actual manufacturing cost
- added cost
- additional cost
- adjusted historical cost
- administration costs
- administrative costs
- administrative and management costs
- administrative and operational services costs
- advertising costs
- after costs
- after-shipment costs
- aggregate costs
- agreed cost
- airfreight cost
- allocable costs
- allowable costs
- alternative costs
- amortization costs
- amortized cost
- ancillary costs
- annual costs
- anticipated costs
- applied cost
- arbitration costs
- assembly costs
- assessed cost
- average cost
- average costs
- average cost per unit
- average variable costs
- avoidable costs
- back-order costs
- basic cost
- billed cost
- book cost
- borrowing cost
- breakage cost
- break-even costs
- budget costs
- budgeted cost
- budgeted costs
- budgeted operating costs
- building costs
- burden costs
- calculated costs
- capacity costs
- capital costs
- capital floatation costs
- carriage costs
- carrying cost
- carrying costs
- centrally-managed costs
- changeover costs
- cleaning costs
- clerical costs
- closing costs
- collection costs
- combined cost
- commercial cost
- commercial costs
- committed costs
- common staff costs
- comparative costs
- competitive costs
- competitive marginal costs
- complaint costs
- conditional cost
- consequential costs
- considerable costs
- constant cost
- constant costs
- construction costs
- contract cost
- contractual costs
- controllable costs
- court costs
- crane costs
- credit costs
- cumulative costs
- current cost
- current costs
- current outlay costs
- current standard cost
- cycle inventory costs
- debt-servicing costs
- declining costs
- decorating costs
- decreasing costs
- defect costs
- defence costs
- deferred costs
- deficiency costs
- degressive costs
- delivery costs
- departmental costs
- depleted cost
- depreciable cost
- depreciated cost
- depreciated replacement cost
- depreciation costs
- designing costs
- deterioration costs
- development costs
- differential costs
- direct costs
- direct labour costs
- direct operating costs
- direct payroll costs
- discretionary fixed costs
- dismantling costs
- distribution costs
- distribution marketing cost
- domestic resource costs
- double-weighted borrowing cost
- downtime costs
- economic costs
- eligible costs
- engineering costs
- entry cost
- environmental costs
- equipment capital costs
- erection costs
- escalating costs
- escapable costs
- estimated cost
- estimated costs
- evaluation cost
- excess cost
- excess costs
- excessive costs
- exhibition costs
- exploration costs
- extra costs
- extra and extraordinary costs
- extraordinary costs
- fabrication cost
- factor cost
- factor costs
- factory cost
- factory costs
- factory overhead costs
- failure costs
- farm production costs
- farmer's cost
- farming costs
- feed costs
- fertilizing costs
- final cost
- financial costs
- financing costs
- first cost
- fixed costs
- fixed capital replacement costs
- flat cost
- floatation costs
- food costs
- foreign housing costs
- formation costs
- freight costs
- fuel costs
- full cost
- full costs
- funding cost
- general costs
- general running costs
- government-controlled production costs
- guarantee costs
- harvesting costs
- haul costs
- haulage costs
- heavy costs
- hedging cost
- hidden costs
- high cost
- hiring costs
- historical cost
- hospitality costs
- hotel costs
- hourly costs
- idle capacity costs
- idle time costs
- implicit costs
- implied interest costs
- imputed costs
- incidental costs
- increasing costs
- incremental costs
- incremental cost of capital
- incremental costs of circulation
- incremental costs of service
- incurred costs
- indirect costs
- indirect labour costs
- indirect manufacturing costs
- indirect payroll costs
- indirect production costs
- individual costs
- industrial costs
- industry-average costs
- initial cost
- inland freight cost
- inspection costs
- installation costs
- insurance costs
- insured cost
- intangible costs
- integrated cost
- interest costs
- inventoriable costs
- inventory cost
- inventory costs
- inventory acquisition costs
- inventory possession costs
- investigation costs
- investment costs
- invoiced cost
- issuing cost
- joint cost
- labour costs
- landed cost
- launching cost
- launching costs
- layoff costs
- legal costs
- legitimate costs
- life cycle costs
- life repair cost
- liquidation cost
- litigation costs
- living costs
- loading costs
- loan cost
- long-run average costs
- long-run marginal costs
- low costs
- low operating costs
- lump-sum costs
- machining cost
- maintenance costs
- maintenance-and-repair costs
- management costs
- man-power cost
- man-power costs
- manufacturing cost
- manufacturing costs
- manufacturing overhead costs
- marginal costs
- marginal-factor costs
- maritime costs
- marketing costs
- material costs
- material handling costs
- merchandising costs
- miscellaneous costs
- mixed cost
- mounting costs
- net cost
- nominal cost
- nonmanufacturing costs
- obsolescence costs
- offering cost
- one-off costs
- one-off costs of acquiring land, buildings and equipment
- one-shot costs
- operating costs
- operation costs
- operational costs
- opportunity costs
- order cost
- ordering cost
- order initiation cost
- ordinary costs
- organization costs
- organizational costs
- original cost
- original cost of the assets
- original cost of capital
- out-of-pocket costs
- overall cost
- overall costs
- overhead costs
- overtime costs
- own costs
- owning costs
- packaging cost
- packing cost
- past costs
- past sunk costs
- payroll cost
- payroll costs
- penalty cost
- penalty costs
- period costs
- permissible costs
- personnel costs
- piece costs
- planned costs
- postponable costs
- predetermined costs
- prepaid costs
- preproduction costs
- prime cost
- processing costs
- procurement costs
- product cost
- production cost
- production costs
- product unit cost
- progress-generating costs
- progressive costs
- prohibitive costs
- project costs
- project development cost
- projected costs
- promotional costs
- protected costs
- publicity costs
- purchase costs
- purchasing costs
- pure costs of circulation
- quality costs
- quality-inspection costs
- real cost
- real costs
- recall costs
- reconstruction cost
- recoverable cost
- recurring costs
- reduction costs
- reimbursable cost
- relative cost
- relevant costs
- removal costs
- renewal cost
- reoperating costs
- reoperation costs
- reorder cost
- repair cost
- repair costs
- replacement cost
- replacement costs
- replacement cost at market rates
- replacement cost of borrowing
- replacement cost of capital assets
- replacement cost of equipment
- replacement depreciation cost
- replenishment cost
- reproduction cost
- reproduction costs
- research costs
- research and development costs
- reservation costs
- rework costs
- rising costs
- road maintenance costs
- running costs
- run-on costs
- salvage cost
- salvage costs
- scheduled costs
- scrap cost
- selling costs
- semi-variable costs
- service costs
- servicing costs
- setting-up costs
- set-up costs
- shadow costs
- shelter costs
- shipping costs
- shortage costs
- single cost
- social costs
- social marginal costs
- social overhead costs
- sorting costs
- special costs
- specification costs
- spoilage costs
- staff costs
- stand costs
- standard cost
- standard costs
- standard direct labour costs
- standard direct materials cost
- standard factory overhead cost
- standing costs
- start-up costs
- stepped costs
- stocking cost
- stockout costs
- storage costs
- sunk costs
- supervision costs
- supplementary costs
- supplementary costs of circulation
- tangible costs
- target cost
- target costs
- taxable cost of shares
- tentative cost
- time-related cost
- total cost
- training cost
- training costs
- transaction costs
- transfer costs
- transhipment costs
- transport costs
- transportation costs
- travel costs
- travelling costs
- trim costs
- true cost
- true costs
- trust cost
- unamortized cost
- unavoidable costs
- underwriting cost
- unexpired costs
- unit cost
- unit costs
- unloading costs
- unrecovered cost
- unscheduled costs
- upkeep costs
- upward costs
- utility's costs
- variable costs
- variable capital costs
- wage costs
- war costs
- warehouse costs
- warehousing costs
- weighted average cost
- welfare costs
- wintering costs
- working cost
- working costs
- costs for bunker
- costs for storing
- costs of administration
- cost of appraisal
- cost of arbitration
- cost of borrowing
- cost of boxing
- cost of bunker
- cost of capital
- cost of capital deeping
- cost of carriage
- cost of carry
- cost of carrying inventory
- costs of circulation
- cost of civil engineering work
- cost of construction
- cost of a contract
- cost of credit
- cost of delivery
- cost of demonstration
- cost of discounting
- cost of disposal
- cost of education
- cost of equipment
- cost of equity capital
- cost of filing
- cost of financing
- cost of fixed capital
- cost of funds
- cost of goods
- cost of haulage
- cost of hotel accommodation
- costs of housing
- costs of idleness
- cost of installation
- cost of insurance
- costs of inventory
- cost of issue
- cost of labour
- cost of a licence
- cost of living
- cost of manpower
- cost of manufacture
- cost of manufactured goods
- cost of manufacturing
- costs of material
- costs of material inputs
- cost of money
- cost of obtaining funds
- costs of operations
- cost of an order
- cost of packaging
- cost of packing
- cost of postage
- costs of production
- cost of product sold
- cost of a project
- cost of publication
- cost of putting goods into a saleable condition
- cost of reclamation
- cost of reinsurance
- costs of reliability
- cost of renting
- cost of renting a trading post
- cost of repairs
- costs of routine maintenance
- cost of sales
- costs of sales
- cost of scrap
- cost of service
- cost of servicing
- costs of shipping
- cost of storage
- cost of a suit
- costs of supervision
- cost of tare
- costs of trackage
- costs of transportation
- cost of work
- cost per inquiry
- costs per unit
- above cost
- at cost
- at the cost of
- at extra cost
- below cost
- less costs
- minus costs
- next to cost
- under cost
- with costs
- without regard to cost
- exclusive of costs
- free of cost
- cost of market, whichever is lower
- cost plus percentage of cost
- absorb costs
- allocate costs
- assess the cost
- assess costs
- assume costs
- award costs against smb.
- bear costs
- calculate costs
- charge cost
- compute the cost
- cover the cost
- cover costs
- curb costs
- curtail costs
- cut down on costs
- cut production costs
- decrease the cost
- defray the costs
- determine the cost
- disregard costs
- distort the cost
- distribute costs
- entail costs
- estimate costs
- exceed the cost
- impose costs
- increase cost
- incur costs
- inflict economic and social costs
- involve costs
- itemize costs
- keep down costs
- meet the cost
- meet costs
- offset the cost
- offset the costs
- offset high interest costs
- overestimate production costs
- pay costs
- prune away costs
- push up costs
- recompense the cost
- recoup the cost
- recover costs
- reduce costs
- refund the cost
- revise the cost
- save costs
- sell at a cost
- share the cost
- slash costs
- split up the cost
- trim costs
- write off costs
- write off costs against revenues
- write off capital costs2. v1) стоить -
20 cost
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См. также в других словарях:
Sunk Costs — (deutsch: versunkene Kosten), oft auch als irreversible Kosten bezeichnet, sind betriebswirtschaftliche Kosten, die bereits in der Vergangenheit entstanden sind, d. h. bereits zu Auszahlungen geführt haben oder deren gegenwärtiges oder… … Deutsch Wikipedia
Sunk costs — (deutsch: versunkene Kosten, oft auch als irreversible Kosten bezeichnet), sind Kosten, die bereits entstanden sind und nicht (beispielsweise durch Verkauf) rückgängig gemacht werden können. Darin sind sowohl Kosten enthalten, die bereits zu… … Deutsch Wikipedia
Sunk Costs — [sʌnk kɔsts, englisch], 1) Betriebswirtschaftslehre: relevante Kosten. 2) Wettbewerbstheorie: versunkene Kosten, fixe Kosten des Markteintritts, die bei Marktaustritt weder abgeschrieben sind, noch durch Verkauf oder alternative Nutzung… … Universal-Lexikon
Sunk costs — In economics and business decision making, sunk costs are retrospective (past) costs that have already been incurred and cannot be recovered. Sunk costs are sometimes contrasted with prospective costs, which are future costs that may be incurred… … Wikipedia
Sunk costs — Costs that have been incurred and cannot be reversed. The New York Times Financial Glossary * * * Costs that have already been paid for and can therefore be ignored in calculating the future profitability of a project … Financial and business terms
sunk costs — costs that have been incurred and cannot be reversed. Bloomberg Financial Dictionary * * * Costs that have already been paid for and can therefore be ignored in calculating the future profitability of a project … Financial and business terms
sunk costs — 1) Expenditure, usually on capital items, that once having been incurred can be included in the books of account as an asset, although this value cannot be recovered. An example of this form of expenditure would be creating a railway embankment… … Accounting dictionary
sunk costs — 1) Expenditure, usually on capital items, that once having been incurred can be included in the books of account as an asset, although this value cannot be recovered. 2) In management accounting, expenditure that has already been incurred and… … Big dictionary of business and management
Sunk Costs — versunkene Kosten. I. Wettbewerbstheorie und politik:⇡ Potenzieller Wettbewerb, ⇡ monopolistische Preisbildung. II. Kostenrechnung:Teil der ⇡ nichtrelevanten Kosten, der sich aus den Istkosten vergangener Perioden zusammensetzt, wie z.B. Kosten… … Lexikon der Economics
Sunk Cost — Sunk costs (deutsch: versunkene Kosten), oft auch als irreversible Kosten bezeichnet, sind betriebswirtschaftliche Kosten, die bereits in der Vergangenheit entstanden sind, d. h. bereits zu Auszahlungen geführt haben oder deren gegenwärtiges oder … Deutsch Wikipedia
Sunk cost — Sunk costs (deutsch: versunkene Kosten), oft auch als irreversible Kosten bezeichnet, sind betriebswirtschaftliche Kosten, die bereits in der Vergangenheit entstanden sind, d. h. bereits zu Auszahlungen geführt haben oder deren gegenwärtiges oder … Deutsch Wikipedia
