cost element accounting

cost element accounting
SAP. учёт по видам затрат

Универсальный англо-русский словарь. . 2011.

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  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

  • Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… …   Wikipedia

  • Accounting method — In computational complexity theory, the accounting method is a method of amortized analysis based on accounting. The accounting method often gives a more intuitive account of the amortized cost of an operation than either aggregate analysis or… …   Wikipedia

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… …   Wikipedia

  • Direct materials cost — is the cost of direct materials which can be easily identified with the unit of production. For example, the cost of glass is a direct materials cost in light bulb manufacturing[1]. The manufacture of products or goods required material as the… …   Wikipedia

  • Social accounting — (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non financial reporting, or sustainability accounting) is the process of communicating the social and environmental effects …   Wikipedia

  • MySAP — SAP ERP ist das Hauptprodukt des deutschen Software Unternehmens SAP AG, das es seit 1993 vertreibt. ERP steht für Enterprise Resource Planning oder Unternehmens Informationssystem, womit alle geschäftsrelevanten Bereiche eines Unternehmens im… …   Deutsch Wikipedia


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