Nesta página você pode obter uma análise detalhada de uma palavra ou frase, produzida usando a melhor tecnologia de inteligência artificial até o momento:
бухгалтерский учет
норма поглощения (накладных расходов) на основе машино-часов (рассчитывается как отношение всех накладных расходов центра затрат к количеству отработанных машино-часов)
Total absorption costing (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or ‘variable’). The cost of each cost center can be direct or indirect. The direct cost can be easily identified with individual cost centers. Whereas indirect cost cannot be easily identified with the cost center. The distribution of overhead among the departments is called apportionment.