行走的孤狼 发起了提问 2016-08-11 00:00

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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.

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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 performance index (CPI)

A measure of project efficiency. earned value over actual 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 pool

In activity-based cost accounting, an aggregation of resources assigned to activities or activities assigned to cost objects. Items may be aggregated or disaggregated depending on how the data is to b e used....

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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 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 is not changed, but the circumstances around which the item is secured are changed-as opposed to value analysis, in which the item itself is actually changed to produce a lower cost....

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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 tradeoff

Considering the advantages and disadvantages of one method over another, such as different avenues of distribution or providing cus?tomer service.

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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 variance

In cost accounting, the difference between what has been budgeted for an activity and what it actually 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, 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.

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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-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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行走的孤狼 发起了提问 2016-08-11 00:00

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问答 cost-benefit ratio

A ratio of total measurable benefits to the initial capital cost. This might be used in deciding which projects to pursue in a continuous improvement effort.

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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-budgeting

In project management, accumulating the estimated costs of individual activities to arrive at a cost baseline.

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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 costed bill of material

A form of bill of material that extends the quantity per of every component in the bill by the cost of the components.

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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 costestimation

1) Specification of the relationship between cost and the underlying cost drivers. 2) In project management, creating an approximation of the resources and associated costs needed to complete a projec t....

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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-plus contract

A pricing method where the buyer agrees to pay the seller all the acceptable costs of the product or service up to a maximum cost plus a fixed fee. Syn: cost-type contract.

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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-plus-fixed-fee contract

A contract in which the seller is paid for costs specified as allowable in the contract plus a stipulated fixed fee.

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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-plus-incentive-fee contract

A contract in which the seller is paid for costs specified as allow-able in the contract plus a profit provided certain provisions are met.

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