- cost management
- управление расходами
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
Cost management — is the process whereby companies use cost accounting to report or control the various costs of doing business.The term cost management is widely used in business today. Unfortunately cost management has no uniform definition. Cost management… … Wikipedia
cost management — UK US noun [U] ► ACCOUNTING the activity of examining information relating to the money spent by a company or organization in order to control how much is spent, by preparing budgets and making financial plans: »We are a provider of cost… … Financial and business terms
Total cost management — (TCM) is the name given by AACE International to a process for applying the skills and knowledge of cost engineering. It is also the first integrated process or methodology for portfolio, program and project management. AACE first introduced the… … Wikipedia
Product Lifecycle Cost Management — Einordnung PLCM als Teil des PLM Prozesses [1] Product Lifecycle Cost Management (PLCM) oder auch Product Lifecycle Costing (PLC) ist Bestandteil des Product Lifecycle Management Prozesses und umfasst alle Instrumente und IT Komponenten zur… … Deutsch Wikipedia
Cost engineering — is an area of engineering practice concerned with the application of scientific principles and techniques to problems of cost estimating, cost control, business planning and management science, profitability analysis, project management, and… … Wikipedia
Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… … Wikipedia
Management consulting — indicates both the industry and practice of helping organizations improve their performance primarily through the analysis of existing organizational problems and development of plans for improvement. Organizations hire the services of management … Wikipedia
Cost to serve — is a process driven accountancy tool to calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer.[1] In the context of supply chain management it can be used… … Wikipedia
Management — in all business and organizational activities is the act of getting people together to accomplish desired goals and objectives using available resources efficiently and effectively. Management comprises planning, organizing, staffing, leading or… … Wikipedia
Cost leadership — is a concept developed by Michael Porter, used in business strategy. It describes a way to establish the competitive advantage. Cost leadership, in basic words, means the lowest cost of operation in the industry.[1] The cost leadership is often… … Wikipedia