process cost

process cost
учет затраты [стоимость\] процесса (затраты, необходимые для осуществления операций, связанных с конкретным направлением деятельности)
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Англо-русский экономический словарь.

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Смотреть что такое "process cost" в других словарях:

  • Process costing — is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month s production. Eventually …   Wikipedia

  • Cost-benefit analysis — is a term that refers both to:* a formal discipline used to help appraise, or assess, the case for a project or proposal, which itself is a process known as project appraisal; and * an informal approach to making decisions of any kind. Under both …   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

  • Process optimization — is the discipline of adjusting a process so as to optimize some specified set of parameters without violating some constraint. The most common goals are minimizing cost, maximizing throughput, and/or efficiency. This is one of the major… …   Wikipedia

  • Cost engineering — is an area of engineering practice concerned with the application of scientific principles and techniques to problems of cost estimating, cost control, business planning and management science, profitability analysis, project management, and… …   Wikipedia

  • Cost reduction — is the process used by companies to reduce their costs and increase their profits. Depending on a company’s services or Product, the strategies can vary. However, it is important to remember that every decision in the product development process… …   Wikipedia

  • Process design (chemical engineering) — Process design is the design of processes for desired physical and/or chemical transformation of materials. Process design is central to chemical engineering and it can be considered to be the summit of chemical engineering, bringing together all …   Wikipedia

  • Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined …   Wikipedia

  • Cost–benefit analysis — (CBA), sometimes called benefit–cost analysis (BCA), is a systematic process for calculating and comparing benefits and costs of a project for two purposes: (1) to determine if it is a sound investment (justification/feasibility), (2) to see how… …   Wikipedia

  • Cost-effectiveness analysis — (CEA) is a form of economic analysis that compares the relative costs and outcomes (effects) of two or more courses of action. Cost effectiveness analysis is distinct from cost benefit analysis, which assigns a monetary value to the measure of… …   Wikipedia

  • Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… …   Wikipedia


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