standard cost system

standard cost system
система нормативного учета

English-russian accounting dictionary. 2014.

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  • Система учета по нормативной себестоимости (STANDARD COST SYSTEM)  — Метод определения себестоимости продукции на основе нормативных (а не фактических) затрат. Он может базироваться на принципах калькуляции себестоимости методом поглощения затрат или директ костинга и применяться ко всем или только к некоторым… …   Словарь терминов по управленческому учету

  • 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 cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… …   Accounting dictionary

  • standard cost allowance — Under a standard costing system, the level of expenditure allowed to be incurred for variable costs, taking into account the actual levels of activity achieved. For example, the standard cost allowance for direct materials is obtained from the… …   Big dictionary of business and management

  • 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

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • System bus — Example of a single system computer bus A system bus is a single computer bus that connects the major components of a computer system. The technique was developed to reduce costs and improve modularity. It combines the functions of a data bus to… …   Wikipedia

  • cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… …   Financial and business terms

  • System-on-a-chip — or system on chip (SoC or SOC) refers to integrating all components of a computer or other electronic system into a single integrated circuit (chip). It may contain digital, analog, mixed signal, and often radio frequency functions ndash; all on… …   Wikipedia

  • System i5 — System i Modell 570 mit Power 6 Prozessoren (Oktober 2007) i5 Modell 570 (2006) System i (frühere Namen AS/400 oder eServer iSeries oder System i5) ist eine Computer Baureihe der Firma IBM. IBMs Systeme …   Deutsch Wikipedia

  • Cost–utility analysis — (CUA) is a form of financial analysis used to guide procurement decisions. The most common and well known application of this analysis is in pharmacoeconomics, especially health technology assessment (HTA). Contents 1 CUA in health economics 1.1… …   Wikipedia

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