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unit costing

См. также в других словарях:

  • Unit 4 Agresso — Infobox Company company name = Unit 4 Agresso company company type = Public foundation = 1980 location = Sliedrecht, The Netherlands key people = Chris Ouwinga (CEO) industry = Information Technology products = ERP suites, Internet Security… …   Wikipedia

  • unit — An individual item that is not further divided in smaller elements for analytical or operational purposes. In production processes, for example, manufactured items are counted in units (which typically represent a finished *consumer good) and… …   Auditor's dictionary

  • unit cost — Total production costs attributable to individual units of production output. See *absorption costing …   Auditor's dictionary

  • Process costing — is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month s production. Eventually …   Wikipedia

  • Railway Costing — is the calculation of the variable and fixed costs of rail movements. Variable costs are those that increase or decrease with changes in the traffic volumes or service levels and include fuel, maintenance and train crew costs, for example. Fixed… …   Wikipedia

  • Full Costing — A managerial accounting method that describes when all fixed and variable costs, including manufacturing costs, are used to compute the total cost per unit. Full costing includes these costs when computing the amount of money it takes to produce… …   Investment dictionary

  • Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… …   Wikipedia

  • Activity-based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

  • Activity-based costing — L’activity based costing, ou méthode ABC, est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC …   Wikipédia en Français

  • Activity Based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

  • process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production …   Accounting dictionary

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