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行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost object
In activity-based cost accounting, any?thing for which a separate cost measurement is desir?able. This may include a product, customer, project, or ot...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost object driver
In activity-based cost accounting, a numerical measure of the demand placed on one cost object by other cost objects.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost of capital
The cost of maintaining a dollar of capital invested for a certain period, usually one year. This cost is normally expressed as a percentage and may b...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost of goods sold (COGS)
An accounting classifica?tion useful for determining the amount of direct mate?rials, direct labor, and allocated overhead associated with the product...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost of lost sales
Profit that is foregone because of a stockout situation.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost of poor quality
The cost associated with providing poor-quality products or services. There are four categories of costs: (1) internal failure costs (costs associated...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost of quality
Syn: cost of poor quality.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost of sales
The total cost attached (allocated) to units of finished product delivered to customers during the period. See: cost of goods sold.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost performance index (CPI)
A measure of project efficiency. Earned value over actual costs.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost pool
In activity-based cost accounting, an aggregation of resources assigned to activities or activities assigned to cost objects. Items may be aggregated ...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost reduction
The act of lowering the cost of goods or services by securing a lower price, reducing labor costs, and so forth. In cost reduction, the item usually i...:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost tradeoff
Considering the advantages and disadvantages of one method over another, such as different avenues of distribution or providing cus?tomer service.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost variance
In cost accounting, the difference between what has been budgeted for an activity and what it actually costs.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost, insurance, freight (CIF)
A freight term indicating that the seller is responsible for cost, the marine insurance, and the freight charges on an ocean shipment of goods.:
行走的孤狼行走的孤狼 发起了提问 2016-08-11 00:00
apics apicsC
问答 cost-based contract
A type of purchasing contract where the price of goods or services is tied to the cost of key inputs or other economic factors such as interest rates.:
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