- ABSORPTION AND DIRECT COSTING
- абсорбция и 'директ костинг'. . Словарь экономических терминов .
Англо-русский экономический словарь.
ABSORPTION AND DIRECT COSTING
Смотреть что такое "ABSORPTION AND DIRECT COSTING" в других словарях:
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit It is one of the cost classifications making up the direct cost of a cost unit; it is quantified as the… … Big dictionary of business and management
direct labour cost — direct wages Expenditure on wages paid to those operators who are directly concerned with the production of a product, service, or cost unit. It is one of the cost classifications making up the prime cost of a cost unit; it is quantified as the… … Accounting dictionary
Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… … Investment dictionary
absorption costing — A costing method that allocates all *manufacturing costs to *units of inventory or other measures of output. Normally required by most systems of *Generally Accepted Accounting Principles, absorption costing takes account of both *direct (or… … Auditor's dictionary
marginal costing — direct costing; = variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss … Accounting dictionary
marginal costing — direct costing; variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss… … Big dictionary of business and management
direct materials cost — Expenditure on direct materials It is one of the cost classifications that make up the direct cost of a cost unit and is ascertained by collecting together the quantities of each material used on each product by means of materials requisitions… … Big dictionary of business and management
direct materials cost — Expenditure on direct materials. It is one of the cost classifications that make up the prime cost of a cost unit and is ascertained by collecting together the quantities of each material used on each product by means of materials requisitions… … Accounting dictionary
absorption costing — /əb zɔ:pʃən ˌkɒstɪŋ/ noun costing a product to include both the direct costs of production and the indirect overhead costs as well … Marketing dictionary in english
absorption costing — /əb zɔ:pʃən ˌkɒstɪŋ/ noun a form of costing for a product that includes both the direct costs of production and the indirect overhead costs as well … Dictionary of banking and finance
