- cost principle
- принцип себестоимости
English-russian accounting dictionary. 2014.
English-russian accounting dictionary. 2014.
Cost-benefit analysis — is a term that refers both to:* a formal discipline used to help appraise, or assess, the case for a project or proposal, which itself is a process known as project appraisal; and * an informal approach to making decisions of any kind. Under both … Wikipedia
Cost–benefit analysis — (CBA), sometimes called benefit–cost analysis (BCA), is a systematic process for calculating and comparing benefits and costs of a project for two purposes: (1) to determine if it is a sound investment (justification/feasibility), (2) to see how… … Wikipedia
Cost-effectiveness analysis — (CEA) is a form of economic analysis that compares the relative costs and outcomes (effects) of two or more courses of action. Cost effectiveness analysis is distinct from cost benefit analysis, which assigns a monetary value to the measure of… … Wikipedia
Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … 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
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-ef|fec|tive|ness — «KST uh FEHK tihv nihs, KOST », noun. the effectiveness of an operation or system in terms of the relation of its cost to the benefit anticipated from it: »In these days, cost effectiveness has inevitably become the governing principle in all… … Useful english dictionary
Принцип стоимости (COST PRINCIPLE) — Принцип бyxгалтерского учета, по которому считается, что историческая стоимость является основой отражения в учете приобретения активов, приобретения услуг, обязательств и акционерного капитала и используется для последующего отслеживания этих… … Словарь терминов по управленческому учету
the historical cost principle — basic rule of accounting that deals with prices actually paid … English contemporary dictionary
Cost the limit of price — Part of the Politics series on Anarchism … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia