- predetermined costing
- "金山词霸2003法学大词典":
预计成本计算
English-Chinese law dictionary (法律英汉双解大词典). 2013.
English-Chinese law dictionary (法律英汉双解大词典). 2013.
absorption costing — A costing method that allocates all *manufacturing costs to *units of inventory or other measures of output. Normally required by most systems of *Generally Accepted Accounting Principles, absorption costing takes account of both *direct (or… … Auditor's dictionary
standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances.… … Accounting dictionary
standard marginal costing — In a marginal costing system, a system of cost ascertainment and control in which predetermined standards for marginal costs and income generated for products and operations are set and periodically compared with actual marginal costs incurred… … Accounting dictionary
standard costing — A system of cost ascertainment and control in which predetermined standard costs and income for products and operations are set and periodically compared with actual costs incurred and income generated in order to establish any variances Standard … Big dictionary of business and management
standard marginal costing — In a marginal costing system, a system of cost ascertainment and control in which predetermined standards for marginal costs and income generated for products and operations are set and periodically compared with actual marginal costs incurred… … Big dictionary of business and management
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Pre-determined overhead rate — A pre determined overhead rate is the rate used to apply manufacturing overhead to work in process inventory. It is calculated as estimated manufacturing overhead cost divided by estimated amount of cost driver or activity base. Common activity… … Wikipedia