применяемый компаниями, производящими однотипную массовую продукцию или имеющими непрерывное производство (также process costing). Противоположным является job order cost accounting system - позаказный метод учета себестоимости
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
cost accounting — A branch of accounting that provides information to help the management of a firm evaluate production costs and efficiency. Bloomberg Financial Dictionary * * * cost accounting cost accounting ➔ accounting * * * cost accounting UK US noun [U] ►… … Financial and business terms
Process Development Execution System — A Process Development Execution System (PDES) is a system, which is used by companies to perform development activities for high tech manufacturing processes. A PDES is similar to a Manufacturing Execution System (MES) in several aspects. The… … Wikipedia
cost accounting — noun keeping account of the costs of items in production • Hypernyms: ↑accountancy, ↑accounting • Hyponyms: ↑costing * * * noun [noncount] business : a system of recording and studying how much money a company spends * * * ˈcost accounting f46 [ … Useful english dictionary
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
system — sys‧tem [ˈsɪstm] noun [countable] an arrangement or organization of ideas, methods, or ways of working: • Deregulation has created worries about the stability of the country s financial system. • All staff will benefit from a well run… … Financial and business terms
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 — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… … Wikipedia
