average costing approach

average costing approach
 метод усреднения при определении затрат на продукт; метод в попроцессном калькулировании себестоимости, согласно которому себестоимость единицы изделия рассчитывается на основе предположения, что единицы в начальных запасах незавершенного производства были начаты и завершены в течение текущего периода.

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

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