Англо-русский экономический словарь.
Manufacturing cost — is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead[1]. Contents 1 Direct materials cost … Wikipedia
Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … Wikipedia
cost — {{Roman}}I.{{/Roman}} noun 1 money needed to buy sth ADJECTIVE ▪ considerable, high ▪ The high cost of energy was a problem for consumers. ▪ enormous, exorbitant, huge, prohibitive … Collocations dictionary
Cost pool — Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
MOH cost — Manufacturing overhead costs (MOH cost) are all manufacturing costs that are related to the cost object (work in process and then finished goods) but cannot be traced to that cost object in an economically feasible way. Examples include supplies … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost segregation study — Part of a series on Taxation Taxation in the United States … Wikipedia
Cost Of Revenue — The total cost of manufacturing and delivering a product or service. Cost of revenue information is found in a company s income statement, and is designed to represent the direct costs associated with the goods and services the company provides.… … Investment dictionary
indirect labor — noun 1. : labor (as clerks, repair men, maintenance men) applied indirectly to a product in the manufacturing process so that the cost is not computable in, identifiable with, or chargeable directly to the specific product compare direct labor 2 … Useful english dictionary
indirect material — noun : material (as tools, cleaning supplies, lubricating oil) used in manufacturing processes which does not become an integral part of the product and the cost of which is not identifiable with or directly chargeable to it compare direct… … Useful english dictionary
