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1Service Cost — Bei der Projected Unit Credit Method (kurz PUCM, kaum verwendete deutsche Übersetzung: Verfahren der laufenden Einmalprämien) handelt es sich um ein versicherungsmathematisches Bewertungsverfahren für Verpflichtungen aus betrieblicher… …
2service cost centre — indirect cost centre; = service department; = support cost centre A cost centre to which costs are allocated or apportioned in absorption costing; though the service cost centre is necessary to carry out the production process, it is incidental… …
3service cost centre — indirect cost centre; service department; support cost centre A cost centre to which costs are allocated or apportioned in absorption costing; though the service cost centre is necessary to carry out the production process, it is incidental to it …
4service cost centre — /ˌsɜ:vɪs kɒst ˌsentə/, service centre / sɜ:vɪs ˌsentə/ noun a section of a company considered as a cost centre, which provides a service to other parts of the company …
5Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… …
6cost centre — The area of an organization for which costs are collected for the purposes of cost ascertainment, planning, decision making, and control. Cost centres are determined by individual organizations; they may be based on a function, department,… …
7cost centre — The area of an organization for which costs are collected for the purposes of cost ascertainment, planning, decision making, and control. Cost centres are determined by individual organizations; they may be based on a function, department,… …
8Cost Of Revenue — The total cost of manufacturing and delivering a product or service. Cost of revenue information is found in a company s income statement, and is designed to represent the direct costs associated with the goods and services the company provides.… …
9service department — See: service cost centre …
10Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …
