- output cost accounting
- бухгалтерский учет издержек производства
Англо-русский экономический словарь.
output cost accounting
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Cost Accounting — A type of accounting process that aims to capture a company s costs of production by assessing the input costs of each step of production as well as fixed costs such as depreciation of capital equipment. Cost accounting will first measure and… … Investment dictionary
Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… … Wikipedia
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
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 — 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
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
accounting — Synonyms and related words: account, account rendered, accountancy, acta, analysis, annual, audit, auditing, automatic electronic navigation, bookkeeping, braking, brief, bulletin, census, census report, computation, coordination, cost accounting … Moby Thesaurus
Output (economics) — Output in economics is the quantity of goods or services produced in a given time period, by a firm, industry, or country, [1] whether consumed or used for further production.[2] The concept of national output is absolutely essential in the field … Wikipedia
Constant purchasing power accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Material flow accounting — (MFA) is the study of material flows on a national or regional scale. It is therefore sometimes also referred to as regional, national or economy wide material flow analysis. Contents 1 Definition 2 Terms and Indicators 3 References 4 … Wikipedia
Fixed cost — Fixed costs are business expenses that are not dependent on the level of production or sales. They tend to be time related, such as salaries or rents being paid per month . This is in contrast to Variable costs, which are volume related (and are… … Wikipedia
