- product costing method
- Медицина: методы учёта затрат по результату
Универсальный англо-русский словарь. Академик.ру. 2011.
product costing method
Смотреть что такое "product costing method" в других словарях:
full costing method — full costs A method of costing a product or service that charges all the costs of an organization, both direct costs and overheads, to the cost unit. The full costing method usually takes the absorption approach to the costing of products and… … Accounting dictionary
Process costing — is an accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month s production. Eventually … Wikipedia
Full Costing — A managerial accounting method that describes when all fixed and variable costs, including manufacturing costs, are used to compute the total cost per unit. Full costing includes these costs when computing the amount of money it takes to produce… … Investment dictionary
activity based costing — ABC A costing method that uses an organization’s activities and operations to allocate costs to *products. In contrast to *absorption costing methodologies, which use production volumes as a *cost driver, activity based costing (ABC) uses… … Auditor's dictionary
Target costing — is a pricing method used by firms. It is defined as a cost management tool for reducing the overall cost of a product over its entire life cycle with the help of production, engineering, research and design . A target cost is the maximum amount… … Wikipedia
Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… … Wikipedia
Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… … Investment dictionary
Extended Normal Costing — In managerial accounting, a method of tracking production costs based on an approximation of the prices of the inputs multiplied by the actual quantity of inputs used. In normal costing, the actual prices are used for direct labor and direct… … Investment dictionary
target costing — A method of costing products or services to reflect the price that customers are willing to pay. Target costing has four stages. (1) Identify the target price that customers will pay for the product. This involves market research to identify… … Accounting dictionary
target costing — A method of costing products or services to reflect the price that customers are willing to pay. Target costing has four stages: • (1) Identify the target price that customers will pay for the product. This involves market research to identify… … Big dictionary of business and management
absorption costing — ➔ costing * * * absorption costing UK US noun [U] (also full costing) ► ACCOUNTING a method of calculating the cost of a product where all fixed costs (= costs that are the same each month) are included → Compare MARGINAL COSTIN … Financial and business terms
