- cost allocation system
- Нефть: пообъектный учёт затрат (на базе аллокации), система аллокации затрат
Универсальный англо-русский словарь. Академик.ру. 2011.
cost allocation system
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Cost allocation — is a process of attributing cost to particular cost centers. For example the wage of the driver of the purchasing department can be allocated to the purchasing department cost center. It is not necessary to share the wage cost over several… … Wikipedia
allocation — Often in open outcry markets the trader who has effected a bargain is not the owner of the trade, having initiated it on behalf of another firm. Allocation refers to the process of allocating, or giving up the trade within the Trade Registration… … Financial and business terms
allocation base — In management accounting, the basis that is used to allocate costs to cost objects. In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… … Accounting dictionary
allocation base — In management accounting, the basis that is used to allocate costs to cost objects In a traditional costing system there may be a single allocation base for each cost object, whereas in an activity based costing system there may be many such… … Big dictionary of business and management
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
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
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost segregation study — Part of a series on Taxation Taxation in the United States … Wikipedia
Operating system — Operating systems … Wikipedia
arbitrary allocation — A cost allocation in which the allocation base used is not likely to give accurate costs. For example, the cost of a lecture is not significantly dependent on the number of students: a class of 10 students requires one lecturer for (say) one hour … Accounting dictionary
