en

standard cost method

1

Terminological databases

Finants- ja maksuarvestuse terminibaas

ID 1145070 Last modified 07.06.2026
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Domain accountancy & debiting
  • varude soetusmaksumuse mõõtmine, mille tulemusena saadud soetusmaksumus on ligilähedane tegelikule soetusmaksumusele
  • measurement of inventory acquisition cost, where the resulting acquisition cost approximates the actual acquisition cost
standardhinna meetod
Usage examples
  • Standardhinna meetodi puhul võetakse arvesse varude soetusmaksumuse määramisel materjalide ja tarvikute, tööjõu, efektiivsuse ja tootmisvõimsuse kasutamise normtasemed. Neid vaadatakse üle regulaarselt ja vajadusel korrigeeritakse vastavalt tegelikele tingimustele.
standard cost method
Usage examples
  • Standard cost method takes into account normal levels of materials and supplies, labour, efficiency and capacity utilisation. They are regularly reviewed and, if necessary, revised in the light of current conditions.

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