total variable costs

total variable costs
итого переменных затрат

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • Total cost — In economics, and cost accounting, total cost (or total costs) describes the total economic cost of production and is made up of variable costs, which vary according to quantity produced such as raw materials, plus fixed costs, which are… …   Wikipedia

  • Variable Cost-Plus Pricing — A pricing method in which the selling price is established by adding a markup to total variable costs. The expectation is that the markup will contribute to meeting all or a part of fixed costs, and generate some level of profit. Variable cost… …   Investment dictionary

  • Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… …   Wikipedia

  • Variable Overhead Spending Variance — The difference between actual variable overhead based on costs for indirect material involved in manufacturing, and standard variable overhead based on the budgeted costs. Variable overhead spending variance arises from difference in the costs of …   Investment dictionary

  • Variable Cost — A corporate expense that varies with production output. Variable costs are those costs that vary depending on a company s production volume; they rise as production increases and fall as production decreases. Variable costs differ from fixed… …   Investment dictionary

  • Variable Overhead Efficiency Variance — The difference between actual variable overhead based on the true time taken to manufacture a product, and standard variable overhead based on the time budgeted for it. It arises from variance in productive efficiency. For example, the number of… …   Investment dictionary

  • variable cost — An item of expenditure that, in total, varies directly with the level of activity achieved. For example, direct materials cost will tend to double if output doubles, a characteristic being that it is incurred as a constant rate per unit. In… …   Accounting dictionary

  • variable cost — An item of expenditure that, in total, varies directly with the level of activity achieved. For example, direct materials cost will tend to double if output doubles, a characteristic being that it is incurred as a constant rate per unit. In… …   Big dictionary of business and management

  • costs — A pecuniary allowance, made to the successful party (and recoverable from the losing party), for his expenses in prosecuting or defending an action or a distinct proceeding within an action. In federal courts, costs are allowed as a matter of… …   Black's law dictionary

  • costs — A pecuniary allowance, made to the successful party (and recoverable from the losing party), for his expenses in prosecuting or defending an action or a distinct proceeding within an action. In federal courts, costs are allowed as a matter of… …   Black's law dictionary

  • total costs — The sum of all the expenditure incurred during an accounting period, either within an organization, on a product, or on a process. It is often convenient to analyse the total costs into fixed costs and variable costs …   Accounting dictionary

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