-
1 Teilkostenrechnung
Teilkostenrechnung f LOGIS direct costing, proportional costing, variable costing* * *Teilkostenrechnung
direct (US) (marginal, Br.) costing -
2 Teilkostenrechnung
die Teilkostenrechnungvariable costing; direct costing; marginal costing -
3 Grenzplankostenrechnung
Grenzplankostenrechnung f 1. FIN standard direct costing (Kostenrechnung); 2. RW accounting by functions, direct costing; 3. WIWI accounting by functions, differential costing, activity accounting, direct costing, marginal costing (Synonym: Deckungsbeitragsrechnung, Teilkostenrechnung; Gegensatz: Vollkostenrechnung)* * *f 1. < Finanz> direct costing; 2. < Rechnung> accounting by functions, direct costing; 3. <Vw> accounting by functions, activity accounting, direct costing, marginal costing* * *Grenzplankostenrechnung
marginal analysis, direct (US) (variable, marginal, Br.) costingBusiness german-english dictionary > Grenzplankostenrechnung
-
4 Grenzopfer
Grenzopfer
marginal disutility;
• Grenzpassierschein frontier (transit) pass;
• Grenzplankostenrechnung marginal analysis, direct (US) (variable, marginal, Br.) costing;
• Grenzpolizei border police;
• Grenzpolizeistation border police post;
• Grenzposten (Grenzschutz) frontier station;
• Grenzprodukt marginal (end) product;
• Grenzproduktivität marginal productivity (productiveness, utility, disutility);
• Grenzproduktivität der Arbeit zero productivity of labo(u)r, marginal disutility;
• Grenzproduktivitätstheorie marginal productivity theory [of wages];
• Grenzprovinz frontier province;
• Grenzpunkt checkpoint, border point (US);
• Grenzrate der Substitution (Doktrin) marginal rate of substitution;
• Grenzregion border region;
• Grenzrevision border revision;
• Grenzschein frontier pass;
• Grenzschicht marginal increment;
• Grenzschutz[dienst] border guard, frontier service (Br.);
• Grenzschließung closing of the frontier;
• Grenzschutz border guard (service, police, patrol), frontier service (Br.);
• Grenzsicherungsbetrag terminal subscription;
• Grenzspediteur transit agent;
• Grenzsperre embargo on frontier trade, (Hindernis) closed frontier;
• Grenzstaat bordering state;
• Grenzstandort marginal soil;
• Grenzstation frontier (border) station, border point (US), checkpoint;
• Grenzstein border (boundary) stone, landmark, terminus;
• Grenzstempel frontier stamp;
• Grenzstreifen (Staaten) frontier zone;
• Grenzstreitigkeit boundary dispute (suit), frontier dispute;
• Grenzstreitigkeiten territorial issues;
• Grenzüberfall border (cross-border) raid, border attack;
• Grenzübergang (EU) border- (boundary) crossing, crossing of the frontier;
• Grenzübergangspunkt,Grenzübergangsstelle frontier (border, US, [frontier] crossing) point, checkpoint;
• Grenz[übergangs]schein cross-border certificate, (EU) transit advice note.
См. также в других словарях:
variable costing — UK US noun [U] (also direct costing) ACCOUNTING ► a system for calculating the cost of a product where only variable costs are included: »A variable costing system is not acceptable for external reporting. → Compare ABSORPTION COSTING(Cf.… … Financial and business terms
Variable Costing — ⇡ Direct Costing … Lexikon der Economics
variable costing — See: marginal costing … Accounting dictionary
variable costing — See marginal costing … Big dictionary of business and management
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
Direct Costing — Variable Costing, Marginal Costing, Proportionalkostenrechnung. I. Charakterisierung:Einfaches Teilkostenrechnungssystem (⇡ Teilkostenrechnung), das in den 30er Jahren in den USA entwickelt wurde. Das D.C. basiert auf einer Spaltung der Kosten (⇡ … Lexikon der Economics
variable overhead expenditure variance — In a system of standard costing, the difference arising between the variable overhead budgeted and the variable overhead incurred. See: overhead expenditure variance … Accounting dictionary
variable overhead total variance — In a system of standard costing, the total difference arising between the standard variable overhead absorbed for the actual units produced and the actual variable overhead expenditure incurred. See: overhead total variance … Accounting dictionary
variable overhead efficiency variance — In a system of standard costing, the difference arising between the actual labour hours worked and the standard time allowed for the quantity actually produced, valued at the standard variable overhead absorption rate per hour. See: overhead… … Accounting dictionary
direct costing — UK US noun [U] ACCOUNTING ► VARIABLE COSTING(Cf. ↑variable costing) … Financial and business terms
Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… … Investment dictionary
