Англо-русский экономический словарь.
cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Accounting dictionary
cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Big dictionary of business and management
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or … Wikipedia
Call accounting — A Call Accounting System is a telecommunications software or hardware application that captures, records, and costs telephone usage events. Internationally call accounting systems may be referred to as call logging systems. Call accounting… … Wikipedia
India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… … Universalium
UNITED STATES OF AMERICA — UNITED STATES OF AMERICA, country in N. America. This article is arranged according to the following outline: introduction Colonial Era, 1654–1776 Early National Period, 1776–1820 German Jewish Period, 1820–1880 East European Jewish Period,… … Encyclopedia of Judaism
RELIGIOUS LIFE AND COMMUNITIES — Jews UNDER OTTOMAN RULE The Jews of the pre Zionist old yishuv, both sephardim (from the Orient) and ashkenazim (of European origin), dedicated their lives to the fulfillment of religious precepts: the study of the torah and the meticulous… … Encyclopedia of Judaism
Economy of the People's Republic of China — Economies of Special Administrative Regions of Hong Kong and Macau are administered separately from the rest of People s Republic of China. Therefore, the information below pertains only to mainland China unless specified otherwise. For the… … Wikipedia
Botswana — /bot swah neuh/, n. a republic in S Africa: formerly a British protectorate; gained independence 1966; member of the Commonwealth of Nations. 1,500,765; 275,000 sq. mi. (712,250 sq. km). Cap.: Gaborone. Formerly, Bechuanaland. * * * Botswana… … Universalium
Dependent States — ▪ 2009 Introduction Europe and the Atlantic. For a list of populated Dependent States, see Table (Dependent States). In May 2008 Ilulissat, Greenland, was the site of an international summit on Arctic sovereignty attended by official… … Universalium
