Англо-русский экономический словарь.
Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… … Wikipedia
Activity Driver Analysis — The identification and assessment of the factors that are involved in the costing of goods and services. Activity driver analysis is part of activity based costing, and helps management trace the cost of certain activities to cost objects.… … Investment dictionary
Cost reduction — is the process used by companies to reduce their costs and increase their profits. Depending on a company’s services or Product, the strategies can vary. However, it is important to remember that every decision in the product development process… … Wikipedia
Driver — may refer to: Contents 1 Places 2 Surnames of people 2.1 Fiction 3 Occupation and activity 3.1 … Wikipedia
Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… … Wikipedia
Driver location signs — A driver location sign (large and blue) and a distance marker post (smaller, with a red reflective stripe) on the A38 in the West Midlands Driver location signs are English highway route markers, first introduced in 2003, that complement distance … Wikipedia
cost — 01. It only [costs] $2 to rent a video on Wednesday nights. 02. Don t lose your student I.D. card or it will [cost] you $10 to replace it. 03. Her apartment only [costs] $500 a month, everything included. 04. It is [costing] them thousands of… … Grammatical examples in English
Account Analysis — 1. In cost accounting, this is a way for an accountant to analyze and measure the cost behavior of a firm. The process involves examining cost drivers and classifying them as either fixed or variable costs. The cost accountant then uses the… … Investment dictionary
Device driver synthesis and verification — The device driver is a program which allows the software or higher level computer programs to interact with a hardware device. These software components act as a link between the devices and the operating systems, communicating with each of these … Wikipedia
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
shareholder value analysis — SVA A method for valuing the entire equity in a company. SVA assumes that the value of a business is the net present value of its future cash flows, discounted at the appropriate cost of capital. Once the value of a business has been calculated… … Accounting dictionary
