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- этимология
Что (кто) такое contract costing - определение
Absorption costing; Absorption Costing; Machine rate
Cost-plus contract
A cost-plus contract, also termed a cost plus contract, is a contract such that a contractor is paid for all of its allowed expenses, plus additional payment to allow for a profit.Cost-Plus Contracts Center for Strategic and International Studies Cost-reimbursement contracts contrast with fixed-price contract, in which the contractor is paid a negotiated amount regardless of incurred expenses.
implied contract
FICTIONAL CONTRACT RECOGNISED BY A COURT
Implied contract; Implied in law contract; Implied-in-law contract; Quasi contract; Quasi-contract law; Implied Contract; Constructive contract
n. an agreement which is found to exist based on the circumstances when to deny a contract would be unfair and/or result in unjust enrichment to one of the parties. An implied contract is distinguished from an "express contract."
See also: contract express contract implied
Quasi-contract
FICTIONAL CONTRACT RECOGNISED BY A COURT
Implied contract; Implied in law contract; Implied-in-law contract; Quasi contract; Quasi-contract law; Implied Contract; Constructive contract
A quasi-contract (or implied-in-law contract or constructive contract) is a fictional contract recognised by a court. The notion of a quasi-contract can be traced to Roman law and is still a concept used in some modern legal systems.
Википедия
Total absorption costing
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.
Примеры употребления для contract costing
1. The hugely popular Carphone Warehouse free broadband offer, for example, depends on signing up to a mobile phone and line rental contract costing 21 a month.
2. I‘m 62 –– I don‘t have much time left to buy toys." Although a service contract costing at least $1,400 over two years was widely thought to be mandatory, AT&T revealed to Reuters late on Friday that buyers with bad credit can obtain prepaid service, meaning they pay up front for call time.