- marginal costing
- калькуляция себестоимости по прямым издержка;
маржинальная система калькуляции
Большой англо-русский и русско-английский словарь. 2001.
marginal costing
Смотреть что такое "marginal costing" в других словарях:
marginal costing — ➔ costing * * * marginal costing UK US noun [U] (also marginal pricing) ACCOUNTING ► a system for calculating the cost of a product where overheads (= costs not directly related to producing it) are not included, but are calculated separately:… … Financial and business terms
marginal costing — direct costing; = variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss … Accounting dictionary
marginal costing — direct costing; variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss… … Big dictionary of business and management
Marginal Costing — ⇡ Direct Costing … Lexikon der Economics
standard marginal costing — In a marginal costing system, a system of cost ascertainment and control in which predetermined standards for marginal costs and income generated for products and operations are set and periodically compared with actual marginal costs incurred… … Accounting dictionary
standard marginal costing — In a marginal costing system, a system of cost ascertainment and control in which predetermined standards for marginal costs and income generated for products and operations are set and periodically compared with actual marginal costs incurred… … 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
costing methods — The techniques and procedures used in cost accounting and management accounting to obtain the costs of services, products, processes, and cost centres to provide the information required to undertake performance measures, decision making,… … Accounting dictionary
Marginal Budgeting for Bottlenecks — The Marginal Budgeting for Bottlenecks tool (MBB) is an analytical costing and budgeting tool that helps countries develop their health plans by taking into account the most effective interventions, cost and budget marginal allocations of their… … Wikipedia
Marginal seat — Swing seat redirects here. For the piece of playground furniture, see swing (seat). A marginal seat, or swing seat, is a constituency held with a particularly small majority in a legislative election, generally conducted under a single winner… … Wikipedia
absorption costing — ➔ costing * * * absorption costing UK US noun [U] (also full costing) ► ACCOUNTING a method of calculating the cost of a product where all fixed costs (= costs that are the same each month) are included → Compare MARGINAL COSTIN … Financial and business terms
