行走的孤狼 发起了提问 2016-08-11 00:00

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问答 cost analysis

Review and evaluation of actual or anticipated cost data.

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行走的孤狼 发起了提问 2016-08-11 00:00

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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 centers are that the cost be significant and that the area of responsibility be clearly defined. A cost center is not necessarily identical to a work center; normally, a cost center encompasses more than one work center, but this may not always be the c ase....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 cost control

Applying procedures that monitor the progress of operations against authorized budgets and taking action to achieve minimal costs.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 cost driver

Syn: driver (first definition).

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行走的孤狼 发起了提问 2016-08-11 00:00

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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 improvement of cost, quality, and delivery times.

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 cost element

In activity-based cost accounting, the lowest subdivision of a resource, activity, or cost object.

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行走的孤狼 发起了提问 2016-08-11 00:00

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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 control in business planning, profitability analys is, project management and production planning, scheduling, and control....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 cost equalization point (CeP)

A point or quantity at which the cost curves of two manufacturing methods have an equal value.

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行走的孤狼 发起了提问 2016-08-11 00:00

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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. Product pricing, introduction of new products, a nd distribution of existing products are examples of strategic decisions that are affected by cost management....

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行走的孤狼 发起了提问 2016-08-11 00:00

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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 other work unit.

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行走的孤狼 发起了提问 2016-08-11 00:00

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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.

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行走的孤狼 发起了提问 2016-08-11 00:00

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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 be based on factors such as the average ex?pected r eturn on alternative investments and current bank interest rate for borrowing....

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行走的孤狼 发起了提问 2016-08-11 00:00

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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 products sold during a given period of time. See: cost of sales....

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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 cost of lost sales

Profit that is foregone because of a stockout situation.

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行走的孤狼 发起了提问 2016-08-11 00:00

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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 with defects found before the customer receives t he product or service); (2) external failure costs (costs associated with defects found after the customer receives the product or service);（3）appraisal costs (costs incurred to determine the degree o f conformance to quality requirements); and(4)prevention costs (costs incurred to keep failure and appraisal costs to a minimum). Syn: cost of quality....

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