- cost-centre accounting
- производственный учет
Англо-русский экономический словарь.
cost-centre accounting
Смотреть что такое "cost-centre accounting" в других словарях:
cost centre — ➔ centre * * * cost centre UK US noun [C] UK (US cost center) ► ACCOUNTING a part of a company or organization considered as unit so that the costs relating to it can be calculated for the company s accounts: allocate/charge sth to a cost centre… … Financial and business terms
Cost centre (business) — In business, a cost centre or cost center is a division that adds to the cost of an organization, but only indirectly adds to its profit. Typical examples include research and development, marketing and customer service.[1] There are some… … Wikipedia
cost centre — noun a department or other unit within an organization to which costs may be charged for accounting purposes … English new terms dictionary
centre — cen‧tre [ˈsentə ǁ ər] , center noun [countable] 1. COMMERCE the place where most of the important things connected with a business or activity happen: • Bahrain has become a major international banking centre. centre of … Financial and business terms
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
branch accounting — An accounting system in which each department or branch of a business is established as a separate cost centre or budget centre. The net profit per branch may be added together to arrive at the profit for the whole business. Branch accounts may… … Accounting dictionary
branch accounting — An accounting system in which each department or branch of a business is established as a separate cost centre or budget centre The net profit per branch may be added together to arrive at the profit for the whole business. Branch accounts may be … Big dictionary of business and management
profit centre — ➔ centre * * * profit centre UK US (US profit center) noun [C] ► ACCOUNTING a part of a company that is treated as a separate business and that is expected to make a profit: »The company s biggest profit centre remains its tenanted pubs. →… … Financial and business terms
departmental accounting — The process of providing accounting information analysed by department, so that each department of an organization can be treated as a separate cost centre, revenue centre, or profit centre (as appropriate) and the department manager can have… … Accounting dictionary
Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects … Wikipedia
Offshore financial centre — Many leading offshore financial centres are located in small tropical Caribbean countries. An offshore financial centre (OFC), though not precisely defined, is usually a small, low tax jurisdiction specializing in providing corporate and… … Wikipedia
