cumulative activity cost

cumulative activity cost
учет кумулятивные функциональные затраты* (суммарные затраты на выполнение двух или более операций; используются при процессном калькулировании затрат, когда стоимость выполнения каждой последующей операции определяется с учетом стоимости выполнения всех предыдущих операций)
See:

Англо-русский экономический словарь.

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