- standard production cost
- учет нормативные издержки производства* (издержки производства, рассчитанные на основе планового уровня производства и затрат)See:
Англо-русский экономический словарь.
standard production cost
Смотреть что такое "standard production cost" в других словарях:
standard production cost — The production costs of products and operations calculated from predetermined levels of performance and cost in order to provide a yardstick against which actual production costs can be compared for the purposes of cost ascertainment and control … Accounting dictionary
standard production cost — The production costs of products and operations calculated from predetermined levels of performance and cost in order to provide a yardstick against which actual production costs can be compared for the purposes of cost ascertainment and control … Big dictionary of business and management
unit standard production cost — The standard production cost, expressed as a rate per unit of production or sales … Accounting dictionary
unit standard production cost — The standard production cost, expressed as a rate per unit of production or sales … Big dictionary of business and management
total standard production cost — In standard costing, the total of standard direct materials cost, standard direct labour cost, the standard fixed overhead cost, and the standard variable overhead cost … Big dictionary of business and management
total standard production cost — The total of standard direct materials cost, standard direct labour cost, the standard fixed overhead cost, and the standard variable overhead cost … Accounting dictionary
production cost variance — In standard costing, the variance arising when the standard cost of the actual production is compared with the actual cost incurred. If the standard cost is higher than the actual cost a favourable variance arises, while if the actual cost… … Accounting dictionary
production cost variance — In standard costing, the variance arising when the standard cost of the actual production is compared with the actual cost incurred. If the standard cost is higher than the actual cost a favourable variance arises, while if the actual cost… … Big dictionary of business and management
standard overhead cost — A standard cost for the fixed and/or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… … Accounting dictionary
standard overhead cost — A standard cost for the fixed and or variable overhead of an operation derived from the standard time allowed for the performance of the operation or the production of a product and the standard overhead absorption rate per unit of time for that… … Big dictionary of business and management
cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
