fixed cost(s)

  • 121Переменные затраты (VARIABLE COST)  — Операционные затраты, которые прямо и пропорционально изменяются при изменении объема производства или реализации, использования мощностей, либо другой метрики деятельности. Примерами являются потребленные материалы, прямые трудозатраты,… …

    Словарь терминов по управленческому учету

  • 122stepped cost — See: semi fixed cost …

    Accounting dictionary

  • 123indirect cost — 1. Costs that are difficult to attribute to specific units of production. 2. An alternative term for *fixed cost …

    Auditor's dictionary

  • 124semi-variable cost — /ˌsemi ˌveəriəb(ə)l kɒst/ noun money paid to produce a product which increases, though less than proportionally, with the quantity of the product made ● Stepping up production will mean an increase in semi variable costs. Also called semi fixed… …

    Dictionary of banking and finance

  • 125Replacement cost — Cost to replace a firm s assets. The New York Times Financial Glossary * * * replacement cost replacement cost ➔ cost1 * * *    The cost in current terms of replacing a fixed asset already in use with a new asset. * * * replacement cost UK US… …

    Financial and business terms

  • 126replacement cost — cost to replace a firm s assets. Bloomberg Financial Dictionary * * * replacement cost replacement cost ➔ cost1 * * *    The cost in current terms of replacing a fixed asset already in use with a new asset. * * * replacement cost UK US noun [C] ( …

    Financial and business terms

  • 127fixed overhead cost — The elements of the indirect costs of an organization s product that, in total, remain unchanged irrespective of changes in the levels of production or sales. Examples include administrative salaries, sales personnel salaries, and factory rent …

    Accounting dictionary

  • 128fixed overhead cost — The elements of the indirect costs of an organization s product that, in total, remain unchanged irrespective of changes in the levels of production or sales. Examples include administrative salaries, sales personnel salaries, and rent …

    Big dictionary of business and management