- cost pool
- группировка затрат
English-russian accounting dictionary. 2014.
cost pool
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Cost pool — Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect… … Wikipedia
cost pool — See: activity cost pool … 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 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
Activity Cost Pool — In managerial accounting, a set of costs which are incurred when certain operations are performed within the organization. By accounting for all of the costs incurred in a specific activity with a pool, it is simpler to assign those costs to… … Investment dictionary
Накопитель (пул) затрат (COST POOL) — См. Центр затрат (Cost Center) … Словарь терминов по управленческому учету
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
Pool e music — est un label de musiques électroniques fondé en 2002 par Antoine Clamaran et Laurent Pautrat. Sommaire 1 Historique 2 Artistes découverts par Pool e Music 3 Distinctions et récompenses (Disques d Or) … Wikipédia en Français
Косвенные затраты групповые (INDIRECT COST POOL) — Совокупность понесенных затрат, связанных одновременно с несколькими объектами отнесения затрат, которые невозможно связать с конкретным и единственным объектом отнесения затрат … Словарь терминов по управленческому учету
pool — See commodity pool. The CENTER ONLINE Futures Glossary (1) For mortgage backed securities, a pool is a group of mortgage loans backing an individual security issue. (2) In funds transfer pricing systems, a pool is an aggregation of funds to… … Financial and business terms
