- predetermined cost
- "金山词霸2003法学大词典":
计划成本
English-Chinese law dictionary (法律英汉双解大词典). 2013.
predetermined cost
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predetermined cost — noun : a cost estimated or computed in advance of production to which it applies see standard cost; compare actual cost, historical cost … Useful english dictionary
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 object — A cost object is a tangible input for a product manufactured/Service provided, like labor or material. For example a cloth manufacturing firm requires some amount of predetermined labor and predetermined raw material for any amount of cloth being … Wikipedia
Cost of living — For other uses, see The Cost of Living (disambiguation). Cost of living is the cost of maintaining a certain standard of living. Changes in the cost of living over time are often operationalized in a cost of living index. Cost of living… … Wikipedia
Cost contingency — When estimating the cost for a project, product or other item or investment, there is always uncertainty as to the precise content of all items in the estimate, how work will be performed, what work conditions will be like when the project is… … Wikipedia
cost standard — A predetermined level of cost expected to be incurred by a cost item used in the supply, production, or operation of a service, product, process, or cost centre. A cost standard is often applied to a performance standard in order to calculate… … Accounting dictionary
cost-plus pricing — The establishment of a product’s selling price by adding a predetermined *markup to the product’s costs … Auditor's dictionary
standard cost — noun : a predetermined cost based on cost factors assumed to be normal with which a correlated historical cost is compared compare actual cost * * * a predetermined cost of material, labor, etc., based on specifications prepared from time and… … Useful english dictionary
historical cost — noun 1. : a cost computed after production from records made concurrently with various steps of production contrasted with predetermined cost and standard cost 2. : the value at which a capital asset is recorded on the books representing the… … Useful english dictionary
standard cost — a predetermined cost of material, labor, etc., based on specifications prepared from time and motion studies, accounting records, and the like. Cf. actual cost. [1930 35] * * * … Universalium
standard cost — In standard costing systems, a predetermined unit cost of a product or service. It is important to emphasize that standard cost is a unit cost concept … Accounting dictionary
