Значение слова "COSTING" найдено в 20 источниках

COSTING

найдено в "Financial and business terms"

costing: translation

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 produced revised costings of £350 million.

abˈsorption ˌcosting [uncountable] ACCOUNTING

a way of calculating the cost of a product, including the cost of producing it and also the general costs of running the business or factory

ˈbatch ˌcosting [uncountable] ACCOUNTING

a system where the cost of making a product is calculated by the batch rather than by the individual item, including comparing the costs of different sized batches made under different conditions

ˈjob ˌcosting [uncountable] ACCOUNTING

the costing of each piece of work in a production process as a separate cost

ˌmarginal ˈcosting also ˌstandard ˈcosting [uncountable] ACCOUNTING

a system of costing where Overheads (= general costs not directly related to particular goods or services) are not included and are calculated separately

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costing UK US /ˈkɒstɪŋ/ US /ˈkɑːstɪŋ/ noun [C or U] ACCOUNTING

► the process of calculating how much a product or service will cost, or the actual calculation itself: »We'll need to see some detailed costings before we can decide to go ahead with the project.
»This software will help you provide accurate costing for each job that you do.

→ See also ABSORPTION COSTING(Cf.↑absorption costing), BATCH COSTING(Cf. ↑batch costing), DIRECT COSTING(Cf. ↑direct costing), FULL COSTING(Cf. ↑full costing), JOB COSTING(Cf. ↑job costing), MARGINAL COSTING(Cf. ↑marginal costing), STANDARD COSTING(Cf. ↑standard costing), VARIABLE COSTING(Cf. ↑variable costing)

найдено в "Англо-русском экономическом словаре"

сущ.

упр., учет калькулирование (стоимости, себестоимости, издержек) (процесс, метод или система расчета стоимости товарно-материальных запасов, себестоимости отдельного продукта, услуги, партии, процесса, контракта и т. д.)

uniform costing — единая система калькулирования

The costings give us a retail price of $2.50. — Калькулирование себестоимости дает розничную цену в два с половиной доллара.

We cannot do the costing until we have details of all the production expenditure. — Мы не можем рассчитать себестоимость, пока не известны все производственные расходы.

Syn:

cost accounting, cost keeping, cost calculation

See:

cost object, cost system, costing method, absorption costing, variable costing, process costing, activity-based costing, actual costing, standard costing, average costing, first in first out, last in first out, next-in-first-out, functional costing, historical costing, backflush costing, batch costing, constraint-based costing, continuous operation costing, contract costing, estimated cost system, extended normal costing, normal costing, stand-alone cost method, job order costing, inventory valuation, cost account, cost budgeting, pricing

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расчет (калькуляция) себестоимости, расходов, издержек.

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калькуляция стоимости; калькуляция себестоимости продукции

..Словарь экономических терминов.

найдено в "Англо-русском словаре по экономике"

1) исчисление; калькуляция издержек производства

2) калькуляция себестоимости

3) оценка (стоимости)

- absorption costing

- batch costing

- conventional costing

- direct costing