cost ledger control account - translation to English
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cost ledger control account - translation to English

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
Cost management; Cost Accountant; Cost control; Costing; Standard Accounting; Cost Accounting; Budget management; Cost accounts

cost ledger control account      

бухгалтерский учет

контрольный счет затрат (контрольный счет, на котором регистрируются суммированные данные о разных типах затрат; ведется, если система учета подразумевает ведение отдельных книг для разных типов затрат; сальдо по такому счету должно совпадать с суммой сальдо по отдельным счетам затрат)

синоним

cost control account

Смотрите также

cumulative throughflow; fractional throughflow

control account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account

бухгалтерский учет

синтетический [контрольный] счет (на котором учитываются суммированные данные с индивидуальных (аналитических) счетов; сальдо по данному счету должно совпадать с суммой остатков по соответствующим вспомогательным (аналитическим) счетам)

синоним

controlling account

антоним

subsidiary account

Смотрите также

debtors ledger control account; creditors ledger control account; cost ledger control account; stock control account; account; general ledger

controlling account         
ACCOUNT IN THE GENERAL LEDGER FOR WHICH A CORRESPONDING SUBSIDIARY LEDGER HAS BEEN CREATED, ALLOWING FOR TRACKING TRANSACTIONS WITHIN THE CONTROLLING ACCOUNT IN MORE DETAIL
Control Account; Control account

Смотрите также

control account

Definition

АРУЗ
(аруд) (араб.), система метрического стихосложения, возникшая в классической арабской поэзии и распространенная (вплоть до 20 в.) в ряде стран Ближнего и Ср. Востока. Ритмообразующий элемент стиха в арузе - варьирующееся чередование долгих и кратких слогов.

Wikipedia

Cost accounting

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.

What is the Russian for cost ledger control account? Translation of &#39cost ledger control account&