- activity-based costing system
- система исчисления затрат на основе анализа хозяйственной деятельности
English-Russian electronics dictionary .
activity-based costing system
Смотреть что такое "activity-based costing system" в других словарях:
Activity Based Costing — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… … Deutsch Wikipedia
activity-based costing — ABC; activity costing A system of costing proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on absorption costing Their… … Big dictionary of business and management
activity-based costing — ABC method; = activity costing A system of cost allocation proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on… … Accounting dictionary
Activity-Based Costing - ABC — An accounting method that identifies the activities that a firm performs, and then assigns indirect costs to products. An activity based costing (ABC) system recognizes the relationship between costs, activities and products, and through this… … Investment dictionary
Activity based cost — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… … Deutsch Wikipedia
traditional costing system — Any of the systematic costing methods that prevailed before the rise of activity based costing in the 1990s. Because they rely on an essentially arbitrary allocation of indirect costs, such systems do not give managers accurate product cost… … Accounting dictionary
traditional costing system — Any of the systematic costing methods that prevailed before the rise of activity based costing in the 1990s. Because they rely on an essentially arbitrary allocation of indirect costs, such systems do not give managers accurate product cost… … Big dictionary of business and management
activity dictionary — A complete listing of the activities included in an organization s activity based costing system. The activity dictionary will give a precise definition of each activity. This will help managers to calculate a cost for each activity. See:… … Accounting dictionary
Performance Based Budgeting — Adopting Public Sector’s Performance Based Budgeting to the private sector using the CPM framework. [Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience,… … Wikipedia
Job costing — Job Order Costing versus Process Costing = Job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is traced by job instead of by process. For instance, think of an assembly line making … Wikipedia
Management control system — A management control systems (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the… … Wikipedia
