variable costs

variable costs
 переменные затраты; затраты, которые в сумме изменяются прямо пропорционально с изменением количества произведенной продукции (или другого объемного показателя); в расчете на единицу готовой продукции остаются постоянными; к ним относятся прямые затраты материалов, прямые затраты труда и отдельные виды общепроизводственных расходов и коммерческих расходов.

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

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  • variable costs — plural noun Costs which, unlike fixed costs, vary with the level of production • • • Main Entry: ↑variable …   Useful english dictionary

  • Variable Costs —   Costs, such as fuel costs, that depend upon the amount of electric energy supplied …   Energy terms

  • variable costs — the costs additional to fixed costs of running a business, that can vary depending on the level of demand and activity. Glossary of Business Terms * * *    A cost which varies with the volume of production or sales, such as the cost of raw… …   Financial and business terms

  • variable costs — /ˌvɛəriəbəl ˈkɒsts/ (say .vairreeuhbuhl kosts) plural noun Economics costs which vary as output changes …  

  • variable costs — /ˌveəriəb(ə)l kɒsts/ plural noun production costs which increase with the quantity of the product made, e.g. wages or raw materials …   Marketing dictionary in english

  • variable costs — /ˌveəriəb(ə)l kɒsts/ plural noun production costs which increase with the quantity of the product made, e.g. wages or raw materials …   Dictionary of banking and finance

  • Variable costs — Переменные издержки на единицу продукции …   Краткий толковый словарь по полиграфии

  • Variable Cost Ratio — Variable costs expressed as a percentage of sales. The variable cost ratio compares costs, which fluctuate depending on production levels, to the revenues made on those products. This ratio relates the specific costs to the revenues they generate …   Investment dictionary

  • variable costing — UK US noun [U] (also direct costing) ACCOUNTING ► a system for calculating the cost of a product where only variable costs are included: »A variable costing system is not acceptable for external reporting. → Compare ABSORPTION COSTING(Cf.… …   Financial and business terms

  • variable cost — A cost element that varies directly with the amount of product or service produced by an activity or cost. Variable costs go to zero if the activity stops. (Also see fixed cost) …   Glossary of postal terms

  • Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… …   Wikipedia

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