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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 center
The smallest segment of an organization, typically a department for which costs are collected and formally reported. The criteria in defining cost cen...:
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 control
Applying procedures that monitor the progress of operations against authorized budgets and taking action to achieve minimal 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 driver
Syn: driver (first definition).:
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 driver analysis
In activity-based cost accounting, the examination of the impact of cost drivers. The results of this analysis are useful in the continuous improvemen...:
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 element
In activity-based cost accounting, the lowest subdivision of a resource, activity, or cost object.:
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 engineer
An engineer whose judgment and experience are used in the application of scientific principles and techniques to problems of cost estimation and cost ...:
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 equalization point (CEP)
A point or quantity at which the cost curves of two manufacturing methods have an equal value.:
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 management
Control of activities to eliminate waste, improve cost drivers, and plan operations. This process should affect the organization's setting of strategy...:
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.:
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