activity based costing


activity based costing
упр., учет = activity-based costing

Англо-русский экономический словарь.

Смотреть что такое "activity based costing" в других словарях:

  • Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… …   Wikipedia

  • Activity-based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

  • Activity Based Costing — L’activity based costing, ou méthode ABC est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC… …   Wikipédia en Français

  • Activity-based costing — L’activity based costing, ou méthode ABC, est une méthode de gestion de la performance qui permet de comprendre la formation des coûts et les causes de leurs variations. Sommaire 1 Enjeux et histoire de la méthode ABC 1.1 Enjeux de la méthode ABC …   Wikipédia en Français

  • activity-based costing — ABC; activity costing A system of costing proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on absorption costing Their… …   Big dictionary of business and management

  • Activity Based Costing — Die Prozesskostenrechnung (PKR) ist ein Instrument, das die Kosten der indirekten Leistungsbereiche (z. B. Beschaffung, Marketing, Vertrieb und Logistik) abbildet und eine beanspruchungsgerechtere Verteilung dieser Gemeinkosten ermöglicht. Sie… …   Deutsch Wikipedia

  • activity-based costing — ABC method; = activity costing A system of cost allocation proposed by Professors Johnson and Kaplan in their book Relevance Lost: The Rise and Fall of Management Accounting (1987), in which they questioned accounting techniques based on… …   Accounting dictionary

  • activity based costing — ABC A costing method that uses an organization’s activities and operations to allocate costs to *products. In contrast to *absorption costing methodologies, which use production volumes as a *cost driver, activity based costing (ABC) uses… …   Auditor's dictionary

  • activity based costing — Fin, Gen Mgt a method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services. Abbr. ABC EXAMPLE An ABC cost accounting system requires three …   The ultimate business dictionary

  • Activity-based costing — …   Википедия

  • Activity Based Costing — …   Википедия

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