equivalent units

equivalent units
условные единицы продукции

расчетное число изделий, завершенных в части затраченных материалов, труда и накладных расходов, в отличие от тех изделий, которые физически завершены производством. Используются при попроцессной калькуляции себестоимости (process costing) для измерения условного объема производства (equivalent production)


Специализированный англо-русский словарь бухгалтерских терминов. .

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