cost behaviour analysis

cost behaviour analysis
учет анализ поведения затрат (изучение зависимости изменений разных статей затрат от изменений объемов производства с целью классификации затрат на постоянные и переменные; используется в анализе затраты-объем-прибыль, напр., при расчете точки безубыточности)
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Англо-русский экономический словарь.

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Смотреть что такое "cost behaviour analysis" в других словарях:

  • Cost-benefit analysis — is a term that refers both to:* a formal discipline used to help appraise, or assess, the case for a project or proposal, which itself is a process known as project appraisal; and * an informal approach to making decisions of any kind. Under both …   Wikipedia

  • cost behaviour — The changes that occur to total costs as a result of changes in activity levels within an organization. The total of the fixed costs tends to remain unaltered by changes in activity levels in the short term, whereas the total of the variable… …   Accounting dictionary

  • cost behaviour — The changes that occur to total costs as a result of changes in activity levels within an organization. The total of the fixed costs tends to remain unaltered by changes in activity levels in the short term, whereas the total of the variable… …   Big dictionary of business and management

  • analysis — a‧nal‧y‧sis [əˈnælss] noun analyses PLURALFORM [ siːz] [countable, uncountable] 1. a careful examination of something in order to understand it better: • The researchers carried out a detailed analysis of recent trends in share prices. •… …   Financial and business terms

  • analysis — /euh nal euh sis/, n., pl. analyses / seez /. 1. the separating of any material or abstract entity into its constituent elements (opposed to synthesis). 2. this process as a method of studying the nature of something or of determining its… …   Universalium

  • breakeven analysis — cost volume profit analysis; = CVP analysis The technique used in management accounting in which costs are analysed according to cost behaviour characteristics into fixed costs and variable costs and compared to sales revenue in order to… …   Accounting dictionary

  • breakeven analysis — cost volume profit analysis; CVP analysis The technique used in management accounting in which costs are analysed according to cost behaviour characteristics into fixed costs and variable costs and compared to sales revenue in order to determine… …   Big dictionary of business and management

  • Medical analysis of circumcision — Numerous medical studies have examined the effects of male circumcision with mixed opinions regarding the benefits and risks of the procedure. Opponents of circumcision say it is medically unnecessary, is unethical when performed on newborns, is… …   Wikipedia

  • aggressive behaviour — Any action of an animal intended to injure an opponent or prey animal or to cause an opponent to retreat. Aggression may be caused by various stimuli. Within its own group, an animal must display aggressive postures to maintain its position… …   Universalium

  • Transactional analysis — [ thumb|right|Diagram of concepts in transactional analysis, based on cover of Eric Berne s 1964 book Games People Play.] Transactional analysis, commonly known as TA to its adherents, is an integrative approach to the theory of psychology and… …   Wikipedia

  • Break even analysis — The break even point for a product is the point where total revenue received equals the total costs associated with the sale of the product (TR=TC). [Horngren, C.,Sundem, G Stratton, W. Introduction to Management Accounting (2002) Prentice Hall]… …   Wikipedia


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