- manufacturing cost accounting
- учет учет производственных затратSyn:
Англо-русский экономический словарь.
manufacturing cost accounting
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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 accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost accounting — / kɒst əˌkaυntɪŋ/ noun preparing special accounts of manufacturing and sales costs … Marketing dictionary in english
cost accounting — / kɒst əˌkaυntɪŋ/ noun the process of preparing special accounts of manufacturing and sales costs … Dictionary of banking and finance
Cost management — is the process whereby companies use cost accounting to report or control the various costs of doing business.The term cost management is widely used in business today. Unfortunately cost management has no uniform definition. Cost management… … Wikipedia
manufacturing account — manufacturing statement An accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, prime cost of production, manufacturing overhead, total… … Accounting dictionary
cost of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… … Accounting dictionary
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 of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… … Big dictionary of business and management
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… … Wikipedia
