responsibility accounting
31Financial Accounting Standards Board — Independent board with responsibility to establish and interpret Generally Accepted Accounting Principles …
32environmental accounting — See: green reporting, social responsibility reporting …
33environmental accounting — See green reporting; social responsibility reporting …
34verantwortungsorientiertes Rechnungswesen — Responsibility Accounting; als Ergänzung zum ⇡ entscheidungsorientierten Rechnungswesen ein Ansatz zur Kontrolle der im Rechnungswesen abgebildeten Tatbestände bei den primär verantwortlichen Entscheidungsträgern. Der Ansatz basiert darauf, dass… …
35Management control system — A management control systems (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the… …
36У — Убывающая предельная полезность благ [diminishing marginal utility] Убытки (losses, damages) Удельные капиталовложения — см …
37Fair trade — For other uses, see Fair trade (disambiguation). Fair trade is an organized social movement and market based approach that aims to help producers in developing countries make better trading conditions and promote sustainability. The movement… …
38Systems Applications Products audit — is when a computer system from SAP undegoes an audit to check its security and data integrity. SAP is the acronym for Systems, Applications, Products. It is a system that provides users with a soft real time business application. It contains a… …
39Учет издержек по центрам ответственности — (responsibility accounting) метод учета издержек по отдельным участкам производства, выделяемым по разному в зависимости от организационно технических условий: от рабочего места до цеха, отдела. Они называются «центрами ответственности за… …
40controllable costs — Costs identified as being controllable and therefore able to be influenced by a particular level of management. Information about those costs is therefore directed to the correct management personnel in the appropriate operating statements. In… …