- direct cost allocation
- SAP. прямой перерасчёт работ
Универсальный англо-русский словарь. Академик.ру. 2011.
direct cost allocation
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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
cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… … Accounting dictionary
cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… … Big dictionary of business and management
direct costs — 1) Product costs that can be directly traced to a product or cost unit They are usually made up of direct materials costs (which can be charged directly to the product by means of materials requisitions), direct labour costs (charged by means of… … Big dictionary of business and management
cost tracing — The process of assigning direct costs to the relevant cost objects. Compare: cost allocation … Accounting dictionary
cost tracing — The process of assigning direct costs to the relevant cost objects Compare cost allocation … Big dictionary of business and management
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
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
rate per direct labour hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead/budgeted direct labour hours. A different approach to cost allocation is used in activity… … Accounting dictionary
rate per direct labour hour — A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is: budgeted manufacturing overhead budgeted direct labour hours. A different approach to cost allocation is used in activity… … Big dictionary of business and management
Marginal cost — A typical marginal cost curve with marginal revenue overlaid In economics and finance, marginal cost is the change in total cost that arises when the quantity produced changes by one unit. That is, it is the cost of producing one more unit of a… … Wikipedia
