- allocated cost
- учет распределенные издержки [затраты, расходы\]See:
Англо-русский экономический словарь.
allocated cost
Смотреть что такое "allocated cost" в других словарях:
Cost 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… … Wikipedia
Cost pool — Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect… … Wikipedia
cost overrun — cost in excess of that originally estimated or budgeted, esp. in a government contract: Additional funds had to be allocated to cover the cost overrun on the new fighter plane. * * * … Universalium
Распределенные затраты (ALLOCATED COST) — Затраты распределенные на объект учета затрат … Словарь терминов по управленческому учету
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost overrun — noun excess of cost over budget the cost overrun necessitated an additional allocation of funds in the budget • Hypernyms: ↑cost * * * cost in excess of that originally estimated or budgeted, esp. in a government contract: Additional funds had to … Useful english dictionary
cost centre — / kɒst ˌsentə/ noun 1. a person or group whose costs can be itemised and to which costs can be allocated in accounts 2. a unit, a process, or an individual that provides a service needed by another part of an organisation and whose cost is… … Marketing dictionary in english
cost centre — / kɒst ˌsentə/ noun 1. a person or group whose costs can be itemised and to which costs can be allocated in accounts 2. a unit, a process, or an individual that provides a service needed by another part of an organisation and whose cost is… … Dictionary of banking and finance
cost centre — noun A division or project of an organisation to which costs can be specifically allocated … Wiktionary
Social cost — In economics social cost is defined as the sum of private and external costs. Economic theorists ascribe individual decision making to a calculation costs and benefits. Rational choice theory assumes that individuals only consider their own… … Wikipedia
Low-cost carrier — A Boeing 737 800 operated by Irish budget airline Ryanair … Wikipedia
