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1 cost of entry
Mktgthe cost of introducing a new product to the market. Cost of entry calculations include the cost of all research, development, production, testing, marketing, advertising, and distribution of the new product. -
2 cost table
Fina database containing all the costs associated with the production of a product, broken down to include the costs of functions and/or components and subassemblies. Cost tables also incorporate the cost changes which would result from a number of possible changes in the input mix. -
3 cost-plus pricing
Mktga standard markup added to the cost of a product or service to establish a selling price. Many companies simply add a percentage of production costs to arrive at a selling price. The degree of markup depends on the level of anticipated sales. Low volume luxury goods may have a high markup; high volume goods may have a relatively lower markup. -
4 production
[-ˈdakʃən] noun1) the act or process of producing something:إنْتاجThe production of the film cost a million dollars.
2) the amount produced, especially of manufactured goods:إنْتاج، مَنْتوجThe new methods increased production.
3) a particular performance, or set of repeated performances, of a play etc:إنْتاج مَسْرَحِيَّهI prefer this production of "Hamlet" to the one I saw two years ago.
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5 cost of quality
Finthe difference between the actual cost of producing, selling, and supporting products or services and the equivalent costs if there were no failures during production or usage. -
6 cost classification
Finthe arrangement of elements of cost into logical groups with respect to their nature (fixed, variable, value adding, etc.), function (production, selling, etc.), or use in the business of the entity -
7 cost of prevention
Finthe costs incurred prior to or during production in order to prevent substandard or defective products or services from being produced -
8 marginal cost
Econthe amount by which the costs of a firm will be increased if its output is increased by one more unit, of if one more customer is served.EXAMPLEIf the price charged is greater than the marginal cost, then the revenue gain will be greater than the added cost. That, in turn, will increase profit, so the expansion in production or service makes economic sense and should proceed. The reverse is also true: if the price charged is less than the marginal cost, expansion should not go ahead.The formula for marginal cost is:Change in cost /change in quantityIf it costs a company $260,000 to produce 3,000 items, and $325,000 to produce 3,800 items, the change in cost would be:$325,000 – $260,000 = $65,000The change in quantity would be:3,800 – 3,000 = 800When the formula to calculate marginal cost is applied, the result is:$65,000 /800 = $81.25If the price of the item in question were $99.95, expansion should proceed.Relying on marginal cost is not fail-safe, however; putting more products on a market can drive down prices and thus cut margins. Moreover, committing idle capacity to longterm production may tie up resources that could be directed to a new and more profitable opportunity. An important related principle is contribution: the cash gained (or lost) from selling an additional unit. -
9 indirect cost
Gen Mgta fixed or overhead cost that cannot be attributed directly to the production of a particular item and is incurred even when there is no output. Indirect costs may include the cost center functions of finance and accounting, information technology, administration, and personnel. -
10 purchasing versus production
Opsa decision on whether to produce goods internally or to buy them in from outside the organization. The goal of purchasing versus production is to secure needed items at the best possible cost, while making optimum use of the resources of the organization. Factors influencing the decision may include: cost, spare capacity within the organization, the need for tight quality and scheduling control, flexibility, the enhancement of skills that can then be used in other ways, volume and economies of scale, utilization of existing personnel, the need for secrecy, capital and financing requirements, and the potential reliability of supply.The ultimate business dictionary > purchasing versus production
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11 target cost
Fina product cost estimate derived by subtracting a desired profit margin from a competitive market price. This may be less than the planned initial product cost, but will be expected to be achieved by the time the product reaches the mature production stage. -
12 manufacturing cost
Opsthe expenditure incurred in carrying out the production processes of an organization. The manufacturing cost includes direct costs, for example, labor, materials, and expenses, and indirect costs, for example, subcontracting and overheads. -
13 standard cost card
Fina document or other record detailing, for each individual product, the standard inputs required for production as well as the standard selling price. Inputs are normally divided into material, labor, and overhead categories, and both price and quantity information is shown for each. -
14 expenses that cannot be recovered after drilling and equipping a well for production
Oil: IDCs (IDCs include labor, fuel, hauling, rentals and supplies. IDCs are about 70 % of the total cost and 60 % of a developmental well)Универсальный русско-английский словарь > expenses that cannot be recovered after drilling and equipping a well for production
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15 variable cost of sales
Finthe sum of direct materials, direct wages, variable production overhead, and variable selling and distribution overhead -
16 производство
с.1) ( изготовление какой-л продукции) production, manufactureпроизво́дство маши́н — production of machines
произво́дство о́буви — manufacture of shoes
маши́нное произво́дство — mechanical [-'kæn-] production
пото́чное произво́дство — line production
сре́дства произво́дства — means of production
произво́дство средств произво́дства — production of means of production
произво́дство предме́тов потребле́ния — production of consumer goods
произво́дство материа́льных благ — production of material values
спо́соб произво́дства — mode of production
изде́ржки произво́дства — the cost of production sg
2) (выполнение, совершение) executionпроизво́дство платеже́й — effecting of payment
произво́дство о́пытов — experimentation
произво́дство вы́стрела воен. — firing of a shot
3) разг. (фабрика, завод) factory; worksидти́ на произво́дство — go to work at a factory
4) воен. ( присвоение звания) promotion (to or to the rank of)произво́дство в майо́ры — promotion to major sg
5) ( судебное) processпрекрати́ть де́ло произво́дством, прекрати́ть произво́дство по де́лу юр. — dismiss a case
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17 производство
с.1. production, manufacture2. (выполнение, совершение) execution3. разг. (фабрика, завод) factory; worksидти на производство — go* to work at a factory
4. воен. ( присвоение звания) promotion -
18 Pineapple Fibre
A soft, very fine, lustrous and durable leaf fibre obtained from the pineapple in the Philippines. It is one of the finest fibres and used for the sbeerest muslins and the Pina cloth made in the Islands. The fibre has great durability and is unaffected by water. Also known as silk grass. It is also found in China, South America, Mexico and parts of Africa. The cost of production is very high which restricts its use. -
19 profit margin
Gen Mgtthe amount by which income exceeds expenditure. The profit margin of an individual product is the sale price minus the cost of production and associated costs such as distribution and advertising. On a larger scale, the profit margin is an accounting ratio of company income compared with sales. The profit margin ratio can be used to compare the efficiency and profitability of a company over a number of years, or to compare different companies. The gross profit margin or operating margin of a company is its operating, or gross, profit divided by total sales. The net profit margin or return on sales is net income after taxes, divided by total sales. -
20 Artificial Cotton
This is prepared from the barked trunks of pine trees by the reduction of thin shavings into wood-wool, which is washed, then acted upon by steam, and heated with caustic soda under pressure, being thus converted into cellulose. This paste-like substance is reheated and pressed through a form of sieve into threads. By treating with ammonia and sprinkling with water these threads are made flexible and as easy to work as cotton. The wood is not abundant, and the cost of production is very heavy, which tends to prevent this fibre becoming a commercial success. In 1933, a Japanese company claimed that they could produce this material so cheaply that it would compete successfully with cotton.
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