cost performance
91standard 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 …
92standard 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 …
93standard 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… …
94standard 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 …
95note of historical cost profits and losses — A memorandum item in the annual accounts and report of a company giving an abbreviated restatement of the profit and loss account, showing the reported profit or loss as if no revaluations had been made. The statement need not be made where the… …
96Performanceindex — Performance Index (zu engl. performance [pə fɔ:məns]: Durchführung, Leistung) bezeichnet: Environmental Performance Index (EPI), einen Index für die ökologische Leistungsbilanz von Staaten und Unternehmen Klimaschutz Index (engl.: Climate Change… …
97Earned value management — (EVM) is a project management technique for measuring project performance and progress in an objective manner. EVM has the ability to combine measurements of scope, schedule, and cost in a single integrated system. Earned Value Management is… …
98accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …
99operations research — the analysis, usually involving mathematical treatment, of a process, problem, or operation to determine its purpose and effectiveness and to gain maximum efficiency. [1940 45, Amer.] * * * Application of scientific methods to management and… …
100Database — A database is an organized collection of data for one or more purposes, usually in digital form. The data are typically organized to model relevant aspects of reality (for example, the availability of rooms in hotels), in a way that supports… …
