cost accounting - traducción al Inglés
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cost accounting - traducción al Inglés

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 accounting         
cost accounting ведение отчетности; калькуляция стоимости
cost accounting         

['kɔstəkauntiŋ]

общая лексика

калькулирование издержек производства

производственная бухгалтерия

производственный учёт

ведение отчетности

калькуляция стоимости

бухгалтерский учет

калькулирование себестоимости [стоимости]

учет издержек [затрат] (раздел бухгалтерского учета, связанный с регистрацией, классификацией, суммированием и распределением текущих и ожидаемых затрат материалов, труда и накладных расходов производства)

калькуляция затрат [себестоимости]

смета расходов (представленный в табличной форме бухгалтерский расчет затрат в денежном выражении на производство и сбыт единицы изделия или партии изделий, а также на осуществление работ и услуг)

синоним

cost keeping; costing; cost calculation; calculation of cost

Смотрите также

cost accumulation; cost object; cost estimation; costing agreement; income accounting; inventory accounting; cost accountant; product costing; job order costing; cost composition of output

cost accounting         
1) производственная бухгалтерия, производственный учёт
2) калькуляция затрат

Definición

cost accounting
Cost accounting is the recording and analysis of all the various costs of running a business. (BUSINESS)
N-UNCOUNT

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.

Ejemplos de uso de cost accounting
1. Fuel was the airline‘s highest single cost, accounting for 36 percent of overall spending.
2. Therefore, one can see that this classification does not consider the cost accounting concept, which is indispensable if the tariff is to be based on economic principles.
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