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1 переменные производственные затраты
Production: variable manufacturing costУниверсальный русско-английский словарь > переменные производственные затраты
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2 переменные затраты
1) Economy: direct cost, direct expenses, traceable cost, variable costs, variable inputs2) Accounting: direct charges, related costs, (производственные) variable costs, variable expenses, (производственные) variable manufacturing costs, variable outlay3) Diplomatic term: variable expense4) Business: direct costs, variable cost5) Sakhalin energy glossary: marginal cost6) Makarov: prime cost, prime costs, running cost, running costs, variable expenditures7) Gold mining: variable costing8) Microsoft: variable consumptionУниверсальный русско-английский словарь > переменные затраты
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3 калькуляция полной себестоимости
при которой все виды производственных затрат (manufacturing costs), включая и постоянные (fixed factory overhead), и переменные (variable factory overhead) общезаводские накладные расходы, относятся на себестоимость произведенной продукции (cost of goods manufactured). Это общепринятый в Великобритании и США метод калькуляции для целей составления внешней отчетности (external reporting) и налогообложения в отличие от калькуляции по переменным затратам (variable costing)
Специализированный русско-английский словарь бухгалтерских терминов > калькуляция полной себестоимости
См. также в других словарях:
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