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бухгалтерский учет
отклонение производственных затрат (разность между нормативными затратами, помноженными на фактический объем производства, и фактическими производственными затратами)
Смотрите также
экономика
постоянные затраты (затраты, величина которых не изменяется в зависимости от изменения объема производства и которые оплачиваются независимо от того, выпускает ли фирма какой-л. продукт или нет (напр., затраты на аренду зданий и сооружений))
синоним
антоним
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.