activity cost pool


activity cost pool
упр., учет группа (затрат) по видам деятельности* (объединение всех элементов затрат, связанных с осуществлением данного вида деятельности или выполнением данной производственной функции)
See:

Англо-русский экономический словарь.

Смотреть что такое "activity cost pool" в других словарях:

  • activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask such questions as: • What staff are involved with the… …   Accounting dictionary

  • activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask questions such as: • What staff are involved with the… …   Big dictionary of business and management

  • Activity Cost Pool — In managerial accounting, a set of costs which are incurred when certain operations are performed within the organization. By accounting for all of the costs incurred in a specific activity with a pool, it is simpler to assign those costs to… …   Investment dictionary

  • cost pool — See: activity cost pool …   Accounting dictionary

  • cost pool — Fin the point of focus for the costs relating to a particular activity in an activitybased costing system …   The ultimate business dictionary

  • activity measure — In activity based costing systems, a measure of the volume or rate of activity in an activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates… …   Accounting dictionary

  • activity measure — In activity based costing systems, a measure of the volume or rate of activity in an activity cost pool used as a basis for allocating costs. Ideally, the activity measure chosen will be such that any rise or fall in the measure correlates… …   Big dictionary of business and management

  • cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity. When such factors can be clearly identified and measured,… …   Accounting dictionary

  • cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity When such factors can be clearly identified and measured, they …   Big dictionary of business and management

  • Activity Center — A pool of activity costs associated with particular processes and used in activity based costing (ABC) systems. Each activity center is separately identified and can be assigned to specific cost drivers. In this manner, a large overhead cost pool …   Investment dictionary

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia


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