continuous operation costing
- continuous operation costing
, учет калькулирование затрат непрерывных операций*
See:
Англо-русский экономический словарь.
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 … Accounting dictionary
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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