joint cost

joint cost
1) учет стоимость [издержки\] совместного [комплексного\] производства, совместные [общие\] затраты, общезаводские издержки
а) (затраты, которые относятся на несколько подразделений, проектов, продуктов; напр., аренда или коммунальные услуги; затраты, связанные с процессом производства нескольких сопутствующих товаров; напр., при перегонке нефти)
Syn:
Ant:
See:
б) (затраты, считающиеся не зависящими от управленческих решений; напр., если происходит увеличение объемов производства, то арендная плата не изменяется в результате принятия данного решения)
Syn:
2) трансп. затраты на транспортировку в оба конца (на круговом маршруте)

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совместные затраты: затраты, которые относятся на несколько департаментов, проектов, продуктов (аренда, коммунальные услуги); = common cost; joint product cost.

Англо-русский экономический словарь.

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Смотреть что такое "joint cost" в других словарях:

  • Общие затраты (COMMON COST, JOINT COST)  — Стоимость ресурсов, привлеченных для совместного производства двух или более видов продукции, эта стоимость не может быть отнесена напрямую на какой то один из этих видов продукции. Отнесение затрат осуществляется проведением одной или нескольких …   Словарь терминов по управленческому учету

  • Joint Combined Exchange Training — or JCET programs are exercises designed to provide training opportunities for American Special Forces who are stationed outside of the United States by holding the training exercises in countries that the forces may one day have to operate in, as …   Wikipedia

  • Joint Test Action Group — (JTAG) is the usual name used for the IEEE 1149.1 standard entitled Standard Test Access Port and Boundary Scan Architecture for test access ports used for testing printed circuit boards using boundary scan.JTAG was an industry group formed in… …   Wikipedia

  • Joint Primary Aircraft Training System — Joint Primary Aircraft Training System, usually just called JPATS, was an aircraft procurement program of the United States in the 1990s by the USAF and USN, a merger of 1980s era training aircraft programs. The winner was declared in 1995 and… …   Wikipedia

  • Joint Personnel Administration — (JPA) is the intranet based personnel administration system used by the British Armed Forces from April 2006 onwards, replacing the separate payment and administration teams from each Force. Despite the ability to carry out over 40 formerly paper …   Wikipedia

  • Joint venture — For other uses, see Joint Venture (disambiguation). A joint venture is a business agreement in which parties agree to develop, for a finite time, a new entity and new assets by contributing equity. They exercise control over the enterprise and… …   Wikipedia

  • Joint Tactical Radio System — The Joint Tactical Radio System (JTRS, often pronounced jitters ) is planned to be the next generation voice and data radio used by the U.S. military in field operations after 2010. Launched with a Mission Needs Statement in 1997 and a subsequent …   Wikipedia

  • Joint product pricing — Pricing for joint products is a little more complex than pricing for a single product. To begin with there are two demand curves. The characteristics of each demand curve could be different. Demand for one product could be greater than for the… …   Wikipedia

  • Joint Direct Attack Munition — The Joint Direct Attack Munition (JDAM) is a guidance kit that converts existing unguided gravity bombs, or dumb bombs , into all weather smart munitions. JDAM equipped bombs are guided to their target by an integrated inertial guidance system… …   Wikipedia

  • Cost overrun — A cost overrun, also known as a cost increase or budget overrun, is an unexpected cost incurred in excess of a budgeted amount due to an under estimation of the actual cost during budgeting. Cost overrun should be distinguished from cost… …   Wikipedia

  • Joint Commission — The Joint Commission is a private sector United States based non profit organization. It is the best known of a large number of active healthcare accreditation groups in the USA (see alternatives). The declared mission of this private… …   Wikipedia


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