- costing technique
- costing technique FIN Kalkulationsverfahren n
Englisch-Deutsch Fachwörterbuch der Wirtschaft . 2013.
costing technique
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contract costing — A costing technique applied to long term contracts, such as civil engineering projects, in which the costs are collected by contract. A particular problem of long term projects is the determination of annual profits to be taken to the profit and… … Accounting dictionary
contract costing — A costing technique applied to long term contracts, such as civil engineering projects, in which the costs are collected by contract. A particular problem of long term projects is the determination of annual profits to be taken to the profit and… … Big dictionary of business and management
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
marginal costing — direct costing; = variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss … Accounting dictionary
marginal costing — direct costing; variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss… … Big dictionary of business and management
kaizen costing — A technique for reducing and managing costs during the manufacturing process. Kaizen is the Japanese term for making continuous improvements to a process through small incremental changes. Managers will start with the previous year s actual costs … Accounting dictionary
function costing — The technique of collecting the costs of an organization by function and presenting them to the functional management in operating statements on a regular basis … Accounting dictionary
function costing — The technique of collecting the costs of an organization by function and presenting them to the functional management in operating statements on a regular basis … Big dictionary of business and management
next-in first-out — NIFO An inventory valuation method that allocates replacement or *current costs to *cost of sales. NIFO is unacceptable under most forms of *Generally Accepted Accounting Principles, though it may be a valuable costing technique in times of high… … Auditor's dictionary
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
defense economics — Field of national economic management concerned with peacetime and wartime military expenditures. It arose in response to the greater scale and sophistication of warfare in the 20th century. Most nations seek to avoid the vast financial and human … Universalium
