standard costs

standard costs
 нормативные (стандартные) затраты; тщательно предопределенные реалистичные элементы затрат, которые обычно выражаются в расчете на единицу готовой продукции; включают все три элемента производственных затрат - прямые материалы, прямой труд и общепроизводственные расходы; используются в системе «Стандарт-Кост» ([lang name="English"]Standard-Cost), широко используемой в промышленных компаниях системе учета затрат и калькулирования себестоимости, основными целями внедрения которой являются управление затратами и контроль затрат, установление реальных цен, подготовка бюджетов и различных прогнозов.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Игры ⚽ Поможем написать курсовую

Look at other dictionaries:

  • standard costs — /ˌstændəd kɒsts/ plural noun planned costs for the period ahead …   Marketing dictionary in english

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances.… …   Accounting dictionary

  • standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances Standard …   Big dictionary of business and management

  • Standard cost — A cost established as a target, usually for *budgetary or motivational purposes. *Variances from standard costs are analyzed as either *favorable or *unfavorable. Standard costs also serve to simplify record keeping, as they require only periodic …   Auditor's dictionary

  • Standard — 1. A rule or guideline. See *accounting standards and *auditing standards. 2. A defined level of attainment, proficiency, or quality. International, voluntary consensus standards and conformity assessment criteria for an activity or industry… …   Auditor's dictionary

  • Costs (English law) — Costs is a term of art in civil litigation in English law (the law of England and Wales), and in other Commonwealth jurisdictions. After judgment has been given, the judge has the power to order who will pay the lawyers fees and other… …   Wikipedia

  • costs — Ⅰ. costs [plural] (also legal costs) ► LAW the money that helps pay for the lawyers and the court in a legal case, usually paid by the person or organization that has lost the case: »They were fined $50,000 and ordered to pay $10,000 in costs. →… …   Financial and business terms

  • standard basis — The basis of assessment of costs where the court will only allow costs which are proportionate to the matters in issue and resolve any doubt which it may have as to whether or not costs were reasonably incurred or reasonable and proportionate in… …   Law dictionary

  • standard costing — ➔ costing * * * standard costing UK US noun [C or U] ACCOUNTING ► a system used for calculating the expected cost of a product by using data from similar projects to measure and control the real costs. A standard costing includes a share of… …   Financial and business terms

  • Standard Spanish — or neutral Spanish is a linguistic variety, or lect, that is considered a correct educated standard for the Spanish language. Standard Spanish is not merely Spanish adjusted to fit in prescriptive molds dictated by a linguistic overseeing… …   Wikipedia

  • standard performance — standard operator performance A predetermined level of performance for an operator or a process used as a basis for determining standard overhead costs. For example, standard performance may be expressed as the number of units of production per… …   Accounting dictionary

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”