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бухгалтерский учет
издержки производства
производственные издержки [затраты]
затраты на производство (сумма затрат на производство товаров (услуг); включает постоянные и переменные затраты; основными компонентами производственных затрат являются прямые затраты труда, прямые затраты материалов, накладные производственные затраты; производственные затраты могут служить основой для определения цены предложения)
нефтегазовая промышленность
себестоимость добычи (нефти или газа)
синоним
Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.
Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in bringing the inventories to their present location and condition. Costs of goods made by the businesses include material, labor, and allocated overhead. The costs of those goods which are not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.