direct allocation method

direct allocation method
учет метод прямого отнесения [распределения\] затрат (затраты обслуживающих подразделений относятся непосредственно на производственные подразделения; стоимость услуг, оказываемых обслуживающими подразделениями друг другу, отдельно не учитывается)
Syn:
See:
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Бухгалтерия и аудит
прямой метод распределения
метод, при котором игнорируются встречные услуги одного подразделения другому, все услуги списываются на затраты основных цехов

Англо-русский экономический словарь.

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Смотреть что такое "direct allocation method" в других словарях:

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