allocation basis


allocation basis
учет база распределения (затрат; напр., отработанные человеко-часы, машино-часы и т. д.)
Syn:
See:

Англо-русский экономический словарь.

Смотреть что такое "allocation basis" в других словарях:

  • База распределения (ALLOCATION BASIS)  — Базис, на основе которого выполняется распределение, например, косвенных затрат на объекты учета затрат. Примерами такой базы являются отработанные человеко часы, зарплата, машино часы …   Словарь терминов по управленческому учету

  • allocation — Often in open outcry markets the trader who has effected a bargain is not the owner of the trade, having initiated it on behalf of another firm. Allocation refers to the process of allocating, or giving up the trade within the Trade Registration… …   Financial and business terms

  • allocation base — In management accounting, the basis that is used to allocate costs to cost objects. In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… …   Accounting dictionary

  • allocation base — In management accounting, the basis that is used to allocate costs to cost objects In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… …   Big dictionary of business and management

  • basis of apportionment — The basis used for the apportionment of costs between a number of cost centres when the costs are to be shared between them equitably. This occurs when an overhead cannot be directly assigned to one particular cost centre. For example, rent and… …   Accounting dictionary

  • allocation — noun The process or procedure for allocating things, especially money or other resources. The allocation of new permits is on a first come, first served basis …   Wiktionary

  • allocation request — A message used to provide an estimate of the total air effort, to identify any excess and joint force general support aircraft sorties, and to identify unfilled air requirements. This message is used only for preplanned missions and is… …   Military dictionary

  • allocation of dividends — In trust accounting, cash dividends are credited or allocated to income; whereas, generally, stock dividends are credited to principal and the basis of the stock on which the dividend has been paid is changed in the portfolio. If the cash… …   Black's law dictionary

  • allocation of dividends — In trust accounting, cash dividends are credited or allocated to income; whereas, generally, stock dividends are credited to principal and the basis of the stock on which the dividend has been paid is changed in the portfolio. If the cash… …   Black's law dictionary

  • Channel allocation schemes — In radio resource management for wireless and cellular network, channel allocation schemes are required to allocate bandwidth and communication channels to base stations, access points and terminal equipment. The objective is to achieve maximum… …   Wikipedia

  • File Allocation Table — For other uses, see Fat (disambiguation). FAT Developer Microsoft Full Name File Allocation Table FAT12 (12‑bit version) FAT16/FAT16B (16‑bit versions) FAT32 (32‑bit version with 28 bits used) Introduced …   Wikipedia

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