product cost


product cost
 затраты на продукт (себестоимость продукции); все производственные затраты, относящиеся к данному продукту; включают три элемента - прямые затраты материалов, прямые затраты труда и общепроизводственные расходы; следует отличать от периодических текущих расходов ([lang name="English"]period costs).

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

Look at other dictionaries:

  • Себестоимость продукции (PRODUCT COST)  — Сумма прямых материальных и трудовых затрат, а также производственных накладных расходов, отнесенных на продукцию, произведенную в отчетном периоде. Товары учитываются в запасах по своей производственной себестоимости Ср. с Расходы отчетного… …   Словарь терминов по управленческому учету

  • Product engineering — refers to the process of designing and developing a device, assembly, or system such that it be produced as an item for sale through some production manufacturing process. Product engineering usually entails activity dealing with issues of cost,… …   Wikipedia

  • cost-effective — ˌcost efˈfective adjective bringing the best possible advantages in relation to costs: • Private banking isn t cost effective for the consumer with less than about $200,000, as those customers can get most basic services at lower fees from… …   Financial and business terms

  • cost-effectively — cost effective UK US /ˌkɒstɪˈfektiv/ adjective (also cost efficient) ► cost effective methods or processes bring the greatest possible advantage or profit when the amount that is spent is considered: »In many cases outsourcing jobs has been shown …   Financial and business terms

  • cost-effectiveness — cost effective UK US /ˌkɒstɪˈfektiv/ adjective (also cost efficient) ► cost effective methods or processes bring the greatest possible advantage or profit when the amount that is spent is considered: »In many cases outsourcing jobs has been shown …   Financial and business terms

  • cost object — Any item for which a separate measurement of costs is desired. This may be a product, a service, a customer, or a specific operation associated with any of these (e.g., designing a new product, processing a mortgage application, making a… …   Accounting dictionary

  • cost object — Any item for which a separate measurement of costs is desired. This may be a product, a service, a customer, or a specific operation associated with any of these (e. g. , designing a new product, processing a mortgage application, making a… …   Big dictionary of business and management

  • cost classification — The process of grouping expenditure according to common characteristics. Costs are initially divided into capital expenditure and revenue expenditure. In a production organization the revenue expenditure is classified sequentially to enable a… …   Accounting dictionary

  • cost classification — The process of grouping expenditure according to common characteristics. Costs are initially divided into capital expenditure and revenue expenditure In a production organization the revenue expenditure is classified sequentially to enable a… …   Big dictionary of business and management

  • Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined …   Wikipedia

  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia