GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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11:19 Sep 23, 2010 |
English to Hungarian translations [PRO] Bus/Financial - Accounting / SAP | ||||
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| Selected response from: József Lázár Hungary Local time: 00:44 | |||
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költség-hozzárendelések és költségfelbontások Explanation: pl munkaszámokhoz rendelni, illetve részköltségekre bontani |
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költségfelosztások és megosztások Explanation: A cost assignment az dettó ugyanaz, mint a cost allocation, mint cost distrubution. Lásd az angol business dictionary definícióját. Plusz az angol magyar pénzügyi szótárt. Magyarul költségfelosztás. A cost splits pedig a költségmegosztás. http://www.allbusiness.com/glossaries/cost-assignment/495050... Business Definition for: cost assignment identification of costs with cost objectives, also called cost apportionment, cost assignment, cost distribution, and cost reapportionment. There are basically three aspects of cost allocation: (1) choosing the object of costing. Examples are products, processes, jobs, or departments; (2) choosing and accumulating the costs that relate to the object of costing. Examples are manufacturing expenses,selling and administrative expenses, joint costs, common costs, service department costs, and fixed costs; and (3) choosing a method of identifying (2) with (1). For example, a cost allocation base for allocating manufacturing costs would typically be labor-hours, machine-hours, or production units. Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher. http://download.microsoft.com/download/D/D/7/DD758464-F0CA-4... Rugalmas, sokoldalú költségfelosztási és -megosztási lehetőség, mint például többszörös párhuzamos számítási verziók. |
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