conversion costs

conversion costs
издержки обработки

состоят из прямых затрат на оплату труда (direct labor costs) и общезаводских накладных расходов (factory overhead costs), причем как постоянной, так и переменной их составляющей


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • conversion cost — The costs incurred in a production process as a result of which raw material is converted into finished goods. The conversion costs usually include direct labour and manufacturing overheads but exclude the costs of direct material itself …   Accounting dictionary

  • conversion cost — The costs incurred in a production process as a result of which raw material is converted into finished goods. The conversion costs usually include direct labour and manufacturing overheads but exclude the costs of direct material itself …   Big dictionary of business and management

  • costs — Ⅰ. costs [plural] (also legal costs) ► LAW the money that helps pay for the lawyers and the court in a legal case, usually paid by the person or organization that has lost the case: »They were fined $50,000 and ordered to pay $10,000 in costs. →… …   Financial and business terms

  • Conversion Option — A clause associated with some adjustable rate mortgages that allows the borrower to convert the variable interest rate to a fixed rate within a certain time period, or at certain future dates. The conversion option is not free; an adjustable rate …   Investment dictionary

  • conversion cost — Production costs incurred in converting *raw materials into *finished products. Raw materials costs are usually excluded from conversion cost calculations …   Auditor's dictionary

  • Conversion Spread —   The selling of a call option(s) and the buying of put options with the same expiry date and strike price. The result is a risk free increase in short term interest rates with a reduced equity exposure. The costs of this sort of transaction are… …   International financial encyclopaedia

  • Porsche 550 Spyder replica electric conversion — The Porsche 550 Spyder replica electric conversion is a kit car replica of a 1950s model Porsche Spyder hand assembled and converted to an battery electric vehicle by MendoMotive [http://www.renewables.com/ElectricVehicles.htm] .The base model… …   Wikipedia

  • Ocean thermal energy conversion — Temperature differences between the surface and 1000m depth in the oceans Ocean Thermal Energy Conversion (OTEC) uses the difference between cooler deep and warmer shallow or surface ocean waters to run a heat engine and produce useful work,… …   Wikipedia

  • Electric vehicle conversion — An electric vehicle conversion is the modification of a conventional internal combustion engine vehicle (ICEV) to electric propulsion, creating an all electric or plug in hybrid electric vehicle. Contents 1 Elements of a conversion 1.1 Solar… …   Wikipedia

  • energy conversion — ▪ technology Introduction       the transformation of energy from forms provided by nature to forms that can be used by humans.       Over the centuries a wide array of devices and systems has been developed for this purpose. Some of these energy …   Universalium

  • Dynamic currency conversion — For other uses, see DCC (disambiguation). Part of a credit cart receipt from 21.8.2010, indicating that DCC takes place. Dynamic Currency Conversion (DCC) or Cardholder Preferred Currency (CPC) is a financial service in which holders of credit… …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”