- costing system
- система калькуляции себестоимости
Большой англо-русский и русско-английский словарь. 2001.
costing system
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traditional costing system — Any of the systematic costing methods that prevailed before the rise of activity based costing in the 1990s. Because they rely on an essentially arbitrary allocation of indirect costs, such systems do not give managers accurate product cost… … Accounting dictionary
traditional costing system — Any of the systematic costing methods that prevailed before the rise of activity based costing in the 1990s. Because they rely on an essentially arbitrary allocation of indirect costs, such systems do not give managers accurate product cost… … 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
Kaizen Costing — ist ein von Yasuhiro Monden entwickeltes japanisches Kostenmanagement Konzept. Inhaltsverzeichnis 1 Rolle im Produktlebenszyklus 2 Ziele 3 Historischer Hintergrund 4 … Deutsch Wikipedia
Backflush Costing — A product costing system generally used in a just in time inventory environment. Backflush costing delays the costing process until the production of goods is completed. Costs are then “flushed” back at the end of the production run… … Investment dictionary
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
standard costing — ➔ costing * * * standard costing UK US noun [C or U] ACCOUNTING ► a system used for calculating the expected cost of a product by using data from similar projects to measure and control the real costs. A standard costing includes a share of… … Financial and business terms
Job costing — Job Order Costing versus Process Costing = Job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is traced by job instead of by process. For instance, think of an assembly line making … Wikipedia
continuous-operation costing — A system of costing applied to industries in which the method of production is in continuous operation; examples include electricity generation and bottling. Because the product is homogeneous, this costing system is essentially a form of average … Accounting dictionary
continuous-operation costing — A system of costing applied to industries in which the method of production is continuous processing; examples include electricity generation and bottling. Because the product is homogeneous, this costing system is essentially a form of average… … Big dictionary of business and management
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
