cost absorption - translation to English
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cost absorption - translation to English

THEOREM
Absorption identities; Absorption Identities; Absorption Law; Absorption laws; Absorption identity

cost absorption      

Смотрите также

overhead absorption

cost absorption      
поглощение издержек (напр. отнесение на счёт производства), проводка издержек
absorption costing         
Absorption costing; Absorption Costing; Machine rate

бухгалтерский учет

калькулирование себестоимости методом полного поглощения затрат [с полным распределением затрат]

калькулирование полной себестоимости (метод калькулирования себестоимости, при котором все виды производственных затрат (в т. ч. постоянные накладные производственные расходы), относятся на себестоимость произведенной продукции; общепринятый в США и Великобритании метод для составления внешней финансовой отчетности)

синоним

conventional costing; full costing; full absorption costing total absorbtion costing; superabsorption costing

Definition

opportunity cost
¦ noun Economics the loss of other alternatives when one alternative is chosen.

Wikipedia

Absorption law

In algebra, the absorption law or absorption identity is an identity linking a pair of binary operations.

Two binary operations, ¤ and ⁂, are said to be connected by the absorption law if:

a ¤ (ab) = a ⁂ (a ¤ b) = a.

A set equipped with two commutative and associative binary operations {\displaystyle \scriptstyle \lor } ("join") and {\displaystyle \scriptstyle \land } ("meet") that are connected by the absorption law is called a lattice; in this case, both operations are necessarily idempotent.

Examples of lattices include Heyting algebras and Boolean algebras, in particular sets of sets with union and intersection operators, and ordered sets with min and max operations.

In classical logic, and in particular Boolean algebra, the operations OR and AND, which are also denoted by {\displaystyle \scriptstyle \lor } and {\displaystyle \scriptstyle \land } , satisfy the lattice axioms, including the absorption law. The same is true for intuitionistic logic.

The absorption law does not hold in many other algebraic structures, such as commutative rings, e.g. the field of real numbers, relevance logics, linear logics, and substructural logics. In the last case, there is no one-to-one correspondence between the free variables of the defining pair of identities.

What is the Russian for cost absorption? Translation of &#39cost absorption&#39 to Russian