Σε αυτήν τη σελίδα μπορείτε να λάβετε μια λεπτομερή ανάλυση μιας λέξης ή μιας φράσης, η οποία δημιουργήθηκε χρησιμοποιώντας το ChatGPT, την καλύτερη τεχνολογία τεχνητής νοημοσύνης μέχρι σήμερα:
бухгалтерский учет
нормативная [стандартная] стоимость
нормативные [стандартные] затраты (заданные для предприятия нормативы издержек производства)
синоним
Смотрите также
общая лексика
(система определения и контроля затрат, основанная на сравнении нормативных и фактических издержек, выявлении и анализе отклонений)
бухгалтерский учет
калькулирование себестоимости по нормативным затратам
нормативный учет затрат
стандарт-костинг
синоним
Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, allocating, aggregating and reporting such costs and comparing them with standard costs". Often considered a subset of managerial accounting, its end goal is to advise the management on how to optimize business practices and processes based on cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future.
Cost accounting information is also commonly used in financial accounting, but its primary function is for use by managers to facilitate their decision-making.