standard costing

standard costing
упр., учет калькулирование себестоимости по нормативным затратам, нормативный учет затрат, стандарт-костинг
а) (система определения и контроля затрат, основанная на сравнении нормативных и фактических издержек, выявлении и анализе отклонений)

standard variable [marginal, direct\] costing — нормативный учет переменных [предельных, прямых\] затрат

Syn:
See:
б) (метод определения стоимости товарно-материальных запасов, при котором для определения стоимости единицы сырья или готовой продукции используются принятые нормативы)
Syn:
See:
* * *
калькуляция по нормативным издержкам
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "standard costing" в других словарях:

  • standard costing — ➔ costing * * * standard costing UK US noun [C or U] ACCOUNTING ► a system used for calculating the expected cost of a product by using data from similar projects to measure and control the real costs. A standard costing includes a share of… …   Financial and business terms

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances.… …   Accounting dictionary

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances Standard …   Big dictionary of business and management

  • standard costing — /ˌstændəd kɒstɪŋ/ noun the process of planning costs for the period ahead and, at the end of the period, comparing these figures with actual costs in order to make necessary adjustments in planning …   Marketing dictionary in english

  • costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… …   Financial and business terms

  • standard cost card — In a standard costing system, a record showing how the standard cost of each product is built up. The standard cost card records the standard quantities of material and the standard prices, the standard labour times, and the standard rates of pay …   Accounting dictionary

  • standard direct labour cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation and the standard direct labour rate for the operators specified for that operation …   Accounting dictionary

  • standard direct materials cost — In standard costing, a standard cost derived from the standard quantity of materials allowed for the production of a product and the standard direct materials price for the materials specified for that product …   Accounting dictionary

  • standard fixed overhead cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation or the production of a product and the standard fixed overhead absorption rate per unit of time for that operation or product …   Accounting dictionary

  • standard direct labour cost — In standard costing, a standard cost derived from the standard time allowed for the performance of an operation and the standard direct labour rate for the operators specified for that operation …   Big dictionary of business and management

  • standard direct materials cost — In standard costing, a standard cost derived from the standard quantity of materials allowed for the production of a product and the standard direct materials price for the materials specified for that product …   Big dictionary of business and management


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