cost absorption
31standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product …
32standard overhead cost — A standard cost for the fixed and/or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… …
33standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product …
34standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product …
35standard overhead cost — A standard cost for the fixed and or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… …
36standard variable overhead cost — A standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard variable overhead absorption rate per unit of time for that operation or product …
37unit cost — Total production costs attributable to individual units of production output. See *absorption costing …
38калькуляция себестоимости методом поглощения затрат — поглощение затрат Метод калькуляции производственной себестоимости, основанный на включении как переменных так и постоянных производственных накладных расходов в себестоимость произведенной продукции. [http://www.lexikon.ru/dict/uprav/index.html] …
39process costing — A costing method that uses an organization’s manufacturing *processes to allocate costs to *products. Typically used in the large scale production of identical items (e.g., in the chemicals industry), process costing uses activity levels in *cost …
40Agenda 2010 — The Agenda 2010 is a series of reforms planned and executed by the German government which they say will modernise the German social system and labor market. The declared aim of Agenda 2010 is to improve economic growth and thus reduce… …
