cost performance
81Management de la performance — EPM, BPM, CPM, selon l offre évolutive du marketing des éditeurs de progiciels et, dans la foulée des sociétés de conseils en management, font référence à l ensemble des techniques et solutions de contrôle de gestion permettant la mise en oeuvre… …
82Absolute Performance Standard — A way of measuring an organization s progress and how effective and efficient it is at running its business. The absolute performance standard is a benchmark for quality control that is only attainable in theory. However, it is a good way to… …
83Intangible Cost — An unquantifiable cost relating to an identifiable source. Intangible costs represent a variety of expenses such as losses in productivity, customer goodwill or drops in employee morale. While these costs do not have a firm value, managers often… …
84standard production cost — The production costs of products and operations calculated from predetermined levels of performance and cost in order to provide a yardstick against which actual production costs can be compared for the purposes of cost ascertainment and control …
85standard production cost — The production costs of products and operations calculated from predetermined levels of performance and cost in order to provide a yardstick against which actual production costs can be compared for the purposes of cost ascertainment and control …
86controllable cost — An expense that is incurred at the discretion of an organization’s managers. The performance of individuals is often appraised, in part, in relation to efficient use of controllable costs. Most costs in this category are *variable, but some… …
87standard direct labour cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation and the standard direct labour rate for the operators specified for that operation …
88standard 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 …
89standard 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… …
90standard 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 …
