discretionary cost

discretionary cost
упр., учет дискреционные [управляемые\] расходы*, управляемые постоянные расходы* (постоянные расходы, которые зависят от принятой политики фирмы и могут быть легко изменены по решению руководства организации, напр., расходы на рекламу, расходы на обучение персонала, на исследования и разработки и т. п., в отличие от расходов на зарплату, которые невозможно легко изменить)
Syn:
See:

* * *
дискреционные расходы (управляемые): расходы, которые могут быть легко изменены по усмотрению менеджмента (напр., расходы на рекламу, в отличие от расходов на зарплату, которые изменяются с большим трудом); = managed cost.
* * *
Бухгалтерия и аудит
регулируемые затраты
затраты в пределах установленной суммы на период; не имеют ярко выраженной зависимости от объема производства: реклама, обучение, повышение квалификации, получение консультационных услуг

Англо-русский экономический словарь.

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Смотреть что такое "discretionary cost" в других словарях:

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