Англо-русский экономический словарь.
Cost to serve — is a process driven accountancy tool to calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer.[1] In the context of supply chain management it can be used… … 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
direct materials total cost variance — A combination of the direct materials price variance and the direct materials usage variance; it compares the actual cost and the standard cost of the direct material consumed in carrying out the actual production. The formula for this variance… … Accounting dictionary
Opportunity cost — Economics … 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
Manufacturing cost — is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead[1]. Contents 1 Direct materials cost … Wikipedia
semi-variable cost — An item of expenditure that contains both a fixed cost element and a variable cost element. Consequently, when activity is zero, the fixed cost will still continue to be incurred. For example, in the UK the cost of gas is made up of a standing… … Accounting dictionary
semi-variable cost — An item of expenditure that contains both a fixed cost element and a variable cost element. Consequently, when activity is zero, the fixed cost will still continue to be incurred. For example, in the UK the cost of gas is made up of a standing… … Big dictionary of business and management
Brazil cost — (Portuguese: Custo brasil) refers to the increased operational costs associated with doing business with Brazil,[1] making Brazilian goods more expensive compared to other countries.[2] There are several factors that contribute to the extra cost … Wikipedia
real cost — noun : cost as measured by the physical labor and materials consumed in production … Useful english dictionary
Inventory valuation — INVENTORIES AND FINANCIAL STATEMENTS Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements. If inventory is not properly measured, expenses and… … Wikipedia
