continuous operation costing

continuous operation costing
упр., учет калькулирование затрат непрерывных операций* (система учета затрат, применяемая в отраслях c непрерывным процессом производства (напр., на электростанциях); продукт на таких предприятиях однороден, себестоимость единицы продукции определяется делением общих затрат за период на объем производства в натуральных единицах)
See:

Англо-русский экономический словарь.

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Смотреть что такое "continuous operation costing" в других словарях:

  • continuous-operation costing — A system of costing applied to industries in which the method of production is in continuous operation; examples include electricity generation and bottling. Because the product is homogeneous, this costing system is essentially a form of average …   Accounting dictionary

  • continuous-operation costing — A system of costing applied to industries in which the method of production is continuous processing; examples include electricity generation and bottling. Because the product is homogeneous, this costing system is essentially a form of average… …   Big dictionary of business and management

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  • process costing — A costing system sometimes applied to production carried out by a series of chemical or operational stages or processes. Its characteristics are that costs are accumulated for the whole production process and that average unit costs of production …   Big dictionary of business and management

  • average costing — A method of obtaining unit costs sometimes used when the items produced have a high degree of homogeneity. The unit cost is obtained by dividing the total production cost by the number of items produced. See also: continuous operation costing,… …   Accounting dictionary

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