variable costing


variable costing
 «директ-костинг»; метод учета переменных затрат; метод учета затрат и калькулирования себестоимости, согласно которому только переменные производственные затраты включаются в себестоимость продукции и, следовательно, в оценку конечных запасов, а постоянные общепроизводственные расходы учитываются как периодические текущие расходы; ср. метод учета полных затрат ([lang name="English"]absorption costing); также наз. [lang name="English"]direct costing, [lang name="English"]marginal costing.

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

Look at other dictionaries:

  • 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 Costing — ⇡ Direct Costing …   Lexikon der Economics

  • variable costing — See: marginal costing …   Accounting dictionary

  • variable costing — See marginal costing …   Big dictionary of business and management

  • costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… …   Financial and business terms

  • variable overhead expenditure variance — In a system of standard costing, the difference arising between the variable overhead budgeted and the variable overhead incurred. See: overhead expenditure variance …   Accounting dictionary

  • variable overhead total variance — In a system of standard costing, the total difference arising between the standard variable overhead absorbed for the actual units produced and the actual variable overhead expenditure incurred. See: overhead total variance …   Accounting dictionary

  • variable overhead efficiency variance — In a system of standard costing, the difference arising between the actual labour hours worked and the standard time allowed for the quantity actually produced, valued at the standard variable overhead absorption rate per hour. See: overhead… …   Accounting dictionary

  • Direct Costing — Variable Costing, Marginal Costing, Proportionalkostenrechnung. I. Charakterisierung:Einfaches Teilkostenrechnungssystem (⇡ Teilkostenrechnung), das in den 30er Jahren in den USA entwickelt wurde. Das D.C. basiert auf einer Spaltung der Kosten (⇡ …   Lexikon der Economics

  • direct costing — UK US noun [U] ACCOUNTING ► VARIABLE COSTING(Cf. ↑variable costing) …   Financial and business terms

  • Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… …   Investment dictionary