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21 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. -
22 назначение
1) General subject: administration (лекарств), allocation, allotment, appropriation (на определённую цель), assignation, assignment, assinging, billet, designation, destination, duty, function, intention, mission, nomination (на должность), prescription, purpose, terminus, use, order, role, focus2) Medicine: (терапии) institution3) Military: appointment (на должность), assignment (на должность, на службу), designating (на должность), designation (на должность), detail, placement, reassignment, reassignment (на новую должность), referral4) Engineering: dedication, service, functionality, application5) Professional term: nominee7) Railway term: calling8) Law: attachment, imposition (в законе, приговоре), infliction, naming (на должность)9) Economy: application (прибора и т.п.), assignment (на должность), fix, intended use (Денис), (платежа) reference, setting (цен), work assignment10) Accounting: assignment (напр. срока), setting (напр. цен)11) Diplomatic term: appointment (на должность, пост)12) Abbreviation: appt14) Astronautics: application15) Advertising: intent16) Patents: object matter17) EBRD: appointment18) Robots: functionality19) leg.N.P. appointment (e.g., of an officer or functionary), task20) General subject: function (заголовок раздела в главе 10 Заводской инструкции)21) Labor law: installment (на должность)23) Logistics: identity24) Pharmacy: (лекарственных средств) therapeutic indications -
23 наряд
1) General subject: array, assignment, attire, commission, detachment, detail, dress, fatigue, fig, finery, garb, get-up, livery, police, rig, set out, tour of duty (вахта), trim, vest, vestment, work sheet, order, WSO (Work Service Order)2) Colloquial: set-out3) Obsolete: guise4) Literal: feather7) Bookish: caparison8) Jocular: plumage9) Construction: job specification10) Railway term: detail for duty, roster11) Mining: task12) Textile: rigging13) Jargon: rig (обычно эксцентричный), rig-out (обычно эксцентричный)14) Sublime: apparel15) Advertising: outfit16) SAP. time tkt17) Sakhalin energy glossary: job order18) Chemical weapons: work order20) Foreign Ministry: allocation21) Clothing: (ная одежда) apparel, (ная одежда) attire, (ная одежда) dressy clothes, (ная одежда) elegant clothes, (ная одежда) fine clothes, (ная одежда) fineries, (ная одежда) livery, (ная одежда) smart clothes22) Fashion: look -
24 целевые бюджетные ассигнования
Military: task budget allocationУниверсальный русско-английский словарь > целевые бюджетные ассигнования
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25 académie
académie [akademi]feminine nouna. ( = société savante) learned societyb. ( = école) academyc. ( = circonscription) regional education authority━━━━━━━━━━━━━━━━━For educational administration purposes, France is divided into areas known as académies, each administered by a « recteur d'académie ». Allocation of teaching posts is centralized, so that newly qualified teachers often begin their careers in académies other than the one in which they originally lived.━━━━━━━━━━━━━━━━━Founded by Cardinal Richelieu in 1634, this prestigious learned society has forty elected life members, commonly known as « les Immortels ». They meet in a building on the quai Conti in Paris. The building's ornate dome has given rise to the expression « être reçu sous la coupole », meaning to be admitted as a member of the Académie française. The Académie arbitrates on correct usage.* * *akademi1) ( école) schoolacadémie de peinture or de dessin — art academy
2) École, Université ≈ local education authority GB, school district US* * *akademi nf1) (= société) learned society2) (= école) [art, danse] academy3) ART (= nu) nude4) ÉDUCATION (= circonscription) regional education authority* * *académie nf1 ( école) (de billard, danse) school; ( de police) academy; académie de peinture or de dessin art academy;4 ( groupe de personnes) society.[akademi] nom fémininl'Académie française the French Academy, the Académie Française (learned society of leading men and women of letters)2. [école] academyacadémie de danse/musique academy of dance/music3. [salle]Originally a group of men of letters who were encouraged by Cardinal Richelieu in 1635 to become an official body. L'académie française consists of forty distinguished writers known as les Quarante or les Immortels. Its chief task is to produce a definitive dictionary and to be the ultimate authority in matters concerning the French language. -
26 сила сил·а
1) (насилие) forceзахватить / овладеть силой — to take by force, to lay violent hands (оп)
применять силу — to apply / to use force
военная сила — military force / power; the sabre перен.
демонстрация силы — demonstration / show of force, show-down of strength, flag-waving exercise
силой оружия — by force of arms / weaponry
воздерживаться от угрозы силой или её применения — to refrain from the threat or use of force
2) (могущество, авторитет) power, strength; (способность влиять) forceюр.
не признавать юридической силы за завоеваниями государства — to render invalid conquest on the part of the stateобщими силами — with joint forces, by joining hands
сила общественного воздействия — power of public / social influence
3) мн. (войска) forcesвоенно-воздушные силы — air forces, winged arm
военно-морские силы — naval forces / formations; Naval Establishment амер.
вооружённые силы — armed / military forces
наращивать вооружённые силы (в каком-л. районе) — to expand military presence, to build up military force
вооружённые силы, оснащённые обычным оружием — conventional operational forces
деятельность вооружённых сил — activities of the forces, force activity
соотношение вооружённых сил — proportions / ratio / relationship of armed forces
соотношение вооружённых сил, оснащённых обычными средствами ведения войны — balance of conventional forces
соотношение вооружённых сил, оснащённых ядерным оружием — balance of nuclear forces
численность вооружённых сил — size / strength of the armed forces
уровень вооружённых сил — forces level, level of (armed) forces
стратегические ракетные силы морского базирования — sea-based / submarine-based strategic missile forces
сухопутные силы — ground / land forces
многосторонние ядерные силы — multinational / multilateral nuclear forces
силы быстрого развёртывания — quick / rapid deployment forces
силы возмездия / для нанесения ответного удара — retaliatory forces
силы передового базирования — forward-based systems, FBS
силы по поддержанию мира — peace-keeping / peace-safeguarding forces
4) мн. (часть общества) forcesантинародные силы — anti-popular / anti-national forces
реакционные силы — reactionary forces, forces of reaction
расстановка сил на международной / мировой арене — correlation of forces on the international arena / world scene
соотношение сил — correlation / proportion / relationship of forces
5) (источник какой-л. деятельности, могущества) forceдвижущая сила — driving / motive force
направляющая / руководящая сила — directing / guiding / leading force
определяющая сила общественного развития — determining / decisive force in social development
принудительная сила — compulsory / coercive power
рабочая сила — manpower; labour
избыточная рабочая сила — redundant manpower, abundant labour
квалифицированная рабочая сила — skilled manpower, experienced labour force
наёмная рабочая сила, занятая в сфере обслуживания — service employees
недостаток / нехватка рабочей силы — shortage of manpower / labour
6) (способность человека к какой-л. деятельности) power, strength, energyпосвятить все силы — to dedicate all (one's) energy (to)
сила воли — strength of will, will-power
7) (интенсивность, напряжённость) force, power, intensity8) (материальное начало) forcesв силу чего-л. — owing to smth., by virtue of smth.
9) юр. (правомочность) force, power, validityбыть в силе (о договоре и т.п.) — to be in effect
вводить в силу (договор, документ и т.п.) — to put in force
вновь входить в силу, обретать силу (о законе и т.п.) — to revive
вступать в силу (о законе, резолюции и т.п.) — to come / to enter into force, to become effective / operative, to take action / effect, to go into operation, to enure
вступить в силу с момента / после подписания (о договоре, соглашении) — to enter into force on / upon signature
вступать в силу с (такого-то числа) — to take effect from the date...
иметь силу (о законе, соглашении и т.п.) — to be effective, to stand good / in force
иметь равную силу — to have equal validity (with)
лишить законной силы — to invalidate, to mullify
не иметь силы (о договоре, документе и т.п.) — to have no force
оставаться в силе (о договоре, документе и т.п.) — to continue / to remain in force, to stand good / in force; (о судебном решении, приговорах и т.п.) to remain in force / valid
потерять / утратить силу (о документе, договоре и т.п.) — to cease to be in force
терять силу — to become invalid, to lapse
имеющий обратную силу — retroactive; ex post facto лат.
обязательная сила (права, договора и т.п.) — binding force
обязательная сила международных договоров — obligatory / hinding force of international treaties
потерять (свою) обязательную силу — to lose (one's) binding force
юридическая сила — legal force, validity
вступающий в силу (2 октября) — effective (2nd October)
вступающий немедленно в силу (о законе, договоре и т.п.) — self-executing
имеющий силу (о договоре, соглашении и т.п.) — in force
имеющий законную силу — authentic, of legal force, executory, effective, in force, effectual, valid in force
не имеющий законной силы — invalid / inoperative
считать не имеющим законной силы (о договорах, соглашениях и т.п.) — to consider null and void
вступление в силу (договора, соглашения и т.п.) — entry into force
условия вступления в силу (договора, соглашения и т.п.) — conditions of entry into force
с момента вступления в силу (о договоре, соглашении и т.п.) — on the entry into force
сила закона — power / force of the law
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27 division of labor
Opsthe allocation of each task in a process to a different worker. Division of labor is a concept originated by Adam Smith in order to increase output. It enables workers to become highly skilled at one job, but they may lack transferable skills and find their work monotonous. To a certain extent, division of labor has been superseded by multiskilling. -
28 Te Ohu Kai Moana
Treaty of Waitangi Fisheries Commission: Main task is the development of a method for allocation of assets to iwi, according to the provisions of the Treaty of Waitangi (Fisheries Claims) Settlement Act 1992, and the Deed of Settlement 1992.
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