en

cost accounting

1

Terminological databases

EKI terminibaas Esterm

ID 692857 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticstheories of finance and taxation
  • system for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for reorganizing, classifying, allocating, aggregating, and reporting actual costs and comparing them with standard costs. Determination of unit cost to make a product or render a service is needed to establish a selling price or fee to be charged.
kuluarvestus
cost accounting
Usage examples
  • Owing to the absence of the implementation of an adequate cost accounting method, Portugal did not provide precise figures on the cost of universal service but only a gross estimate of Esc 81 billion for the investment as a whole (taking account of the depreciation rates (10) used by Portugal Telecom, the Commission will therefore assume in its assessment that this total investment corresponds to an annual burden around Esc 15 billion, i.e. one third of the net profits of Portugal Telecom in 1995).

EKI terminibaas Esterm

ID 700752 Last modified 30.12.2004
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Domain public financesEU financing - EU budget
analüütiline arvestus preferred
analytical accounts preferred
management accounting
  • the branch of accounting dealing with the determination of the elements of cost arising from and affecting the results of the various activities of a business
  • to analyse an account - to separate and classify the various kinds of dealings recorded in an account in order to learn in what ways or on what things money has been spent, or to study what the dealings can tell about the business
  • management accounts - financial information (sales, expenditure, credits, and profitability) prepared for a manager so that he can take decisions
analüütiline arvestus preferred
analytical accounts preferred
Usage examples
  • The Office shall draw up analytical accounts of its expenditure, enabling the proportion of its services rendered to each of the Institutions to be determined. The Management Committee shall lay down the criteria on which the accounting system shall be based.
management accounting

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