- relevant costs
- издержки будущего периода
English-russian dctionary of contemporary Economics. 2014.
relevant costs
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Relevant costs — The cost of the locks, the labour cost of fitting them, and the cost of delivery are differential cash flows that will be incurred if the doors are modified. They are therefore relevant costs. The position can be summarized in table form as… … Accounting dictionary
relevant cost — An expected future cost that varies with alternative courses of action. Decision making involves choosing between such alternatives and to make the best choice a manager needs to identify the future cash flows for each decision. Costs that have… … Accounting dictionary
Relevant Cost — A managerial accounting term that is used to describe costs that are specific to management s decisions. The concept of relevant costs eliminates unnecessary data that could complicate the decision making process. Relevant costs are decision… … Investment dictionary
relevant cost — An expected future cost that varies with alternative courses of action. Decision making involves choosing between such alternatives and to make the best choice a manager needs to identify the future cash flows for each decision. Costs that have… … Big dictionary of business and management
Costs (English law) — Costs is a term of art in civil litigation in English law (the law of England and Wales), and in other Commonwealth jurisdictions. After judgment has been given, the judge has the power to order who will pay the lawyers fees and other… … Wikipedia
Relevant market — Competition law Basic concepts History of competition law Monopoly Coercive monopoly Natural monopoly … Wikipedia
relevant range — The range of levels of activity between which valid conclusions can be drawn from the linear cost functions normally associated with a breakeven analysis. Outside this range it is recognized that the linear relationships between fixed costs,… … Accounting dictionary
common costs — 1) In process costing, those costs incurred by a process before the point at which the joint products or by products are subjected to separate treatment. The common costs, therefore, must be borne by all the output, i.e. by the main product, the… … Accounting dictionary
avoidable costs — Costs that are not incurred if a particular course of action is taken or an alternative decision is made. For example, if a specific product is not produced, material and labour costs may not be incurred. In this instance material and labour… … Accounting dictionary
avoidable costs — Costs that will not be incurred if a particular course of action is not taken. For example, if a specific product is not produced, certain material and labour costs may be avoided. Variable costs are often avoidable costs, whereas fixed costs,… … Big dictionary of business and management
Sunk costs — In economics and business decision making, sunk costs are retrospective (past) costs that have already been incurred and cannot be recovered. Sunk costs are sometimes contrasted with prospective costs, which are future costs that may be incurred… … Wikipedia
