Англо-русский экономический словарь.
cost — {{Roman}}I.{{/Roman}} noun 1 money needed to buy sth ADJECTIVE ▪ considerable, high ▪ The high cost of energy was a problem for consumers. ▪ enormous, exorbitant, huge, prohibitive … Collocations dictionary
Indirect costs — are costs that are not directly accountable to a cost object (such as a particular function or product). Indirect costs may be either fixed or variable. Indirect costs include taxes, administration, personnel and security costs, and are also… … Wikipedia
Cost 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… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… … Wikipedia
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
Cost segregation study — Part of a series on Taxation Taxation in the United States … Wikipedia
indirect labor — noun 1. : labor (as clerks, repair men, maintenance men) applied indirectly to a product in the manufacturing process so that the cost is not computable in, identifiable with, or chargeable directly to the specific product compare direct labor 2 … Useful english dictionary
indirect labour — Personnel not directly engaged in the production of a product or cost unit manufactured by an organization. Examples of indirect labour include maintenance personnel, cleaning staff, and senior supervisors, such as foremen. Compare: direct labour … Accounting dictionary
Whole-life cost — Whole life cost, or Life cycle cost (LCC), refers to the total cost of ownership over the life of an asset [1]. Also commonly referred to as cradle to grave or womb to tomb costs. Costs considered include the financial cost which is relatively… … Wikipedia
Customer Cost — refers not only to the price of a product, but also encompasses the purchase costs as well as use costs and post use costs. Purchase costs mainly consist of the cost of searching for a product, gathering information about it and obtaining it. The … Wikipedia
