- allocating costs
- распределение затрат
Англо-русский экономический словарь.
allocating costs
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Universal Service Fund — The Universal Service Fund (USF) was created by the United States Federal Communications Commission in 1997 to meet the goals of Universal Service as mandated by the Telecommunications Act of 1996. The 1996 Act states that all providers of… … Wikipedia
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia
Loyalty business model — The loyalty business model is a business model used in strategic management in which company resources are employed so as to increase the loyalty of customers and other stakeholders in the expectation that corporate objectives will be met or… … Wikipedia
activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask such questions as: • What staff are involved with the… … Accounting dictionary
activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask questions such as: • What staff are involved with the… … Big dictionary of business and management
cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity. When such factors can be clearly identified and measured,… … Accounting dictionary
cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity When such factors can be clearly identified and measured, they … Big dictionary of business and management
activity measure — In activity based costing systems, a measure of the volume or rate of activity in an activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates… … Accounting dictionary
duration driver — A measure of the amount of time required to perform an activity when this is a significant cost driver. Duration drivers provide a more accurate basis for allocating costs than the number of transactions when there is a significant variation in… … Accounting dictionary
activity measure — In activity based costing systems, a measure of the volume or rate of activity in an activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates… … Big dictionary of business and management
duration driver — A measure of the amount of time required to perform an activity when this is a significant cost driver Duration drivers provide a more accurate basis for allocating costs than the number of transactions when there is a significant variation in… … Big dictionary of business and management
