- cost allocations
- Экономика: распределение прямых затрат
Универсальный англо-русский словарь. Академик.ру. 2011.
cost allocations
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cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Accounting dictionary
cost allocation — The process of assigning costs to one or more cost objects when it is not possible to trace a cost directly. Indirect costs (overheads) always have to be assigned to cost objects using cost allocations. The basis on which costs are assigned to… … Big dictionary of business and management
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
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Acquisition Cost — 1. The cost that a company recognizes on its books for property or equipment after adjusting for discounts, incentives, closing costs and other necessary expenditures, but before sales taxes. 2. The cost of a business to acquire a new customer.… … Investment dictionary
Available seat miles — An available seat mile (ASM) is the fundamental unit of production for a passenger carrying airline.[1] A unit in this case is one seat, available for sale, flown one mile. For example, an aircraft with 300 seats available for sale flying 1,000… … Wikipedia
Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or … Wikipedia
Call accounting — A Call Accounting System is a telecommunications software or hardware application that captures, records, and costs telephone usage events. Internationally call accounting systems may be referred to as call logging systems. Call accounting… … Wikipedia
Military campaign — In the military sciences, the term military campaign applies to large scale, long duration, significant military strategy plan incorporating a series of inter related military operations or battles forming a distinct part of a larger conflict… … Wikipedia
Laidlaw — For the baron, see Irvine Laidlaw, Baron Laidlaw. Laidlaw, organized as Laidlaw International, Inc. (and with corporate headquarters in Naperville, Illinois), was a predecessor corporation of First Student Inc., a US subsidiary of FirstGroup plc… … Wikipedia
Virginia Overland Transportation — A Virginia Overland GM Buffalo bus motorcoach VO 72 on Monument Avenue in Richmond, Virginia in 1982 … Wikipedia
