ideal standard costs

ideal standard costs
 идеальные нормативные (стандартные) затраты: нормативные затраты, основанные на максимальном уровне эффективности (при отсутствии остановок в работе оборудования, перерывов рабочих, отсутствии брака и т.п.); на практике редко используются.

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

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