- operating costing
- The form of costing applied both to the provision of services within an organization and to the costing of continuous operating processes, such as electricity generation.
Accounting dictionary. 2014.
Accounting dictionary. 2014.
Railway Costing — is the calculation of the variable and fixed costs of rail movements. Variable costs are those that increase or decrease with changes in the traffic volumes or service levels and include fuel, maintenance and train crew costs, for example. Fixed… … Wikipedia
OSCAR Railway Costing — OSCAR (Operational Simplified Costing Analysis for Railways) is a railway costing model which was developed by CPCS Transcom Limited in Canada. Developed with World Bank funding, it is currently being used by almost 20 railways throughout Africa… … Wikipedia
Direct Costing — (auch Proportionalkostenrechnung) ist eine einstufige Deckungsbeitragsrechnung. Sie erfolgt als Teilkostenrechnung und geht von einer Trennung in fixe Kosten und variable Kosten aus. Da die Beschäftigung als einzige Bezugsgröße angesehen wird,… … Deutsch Wikipedia
life-cycle costing — The approach to determining the total costs of a fixed asset that takes into account all the costs likely to be incurred both in acquiring it and in operating it over its effective life. For example, the initial cost to an airline of an aircraft… … Accounting dictionary
life-cycle costing — An approach to determining the total costs of a fixed asset that takes into account all the costs likely to be incurred both in acquiring it and in operating it over its effective life. For example, the initial cost to an airline of an aircraft… … Big dictionary of business and management
function costing — The technique of collecting the costs of an organization by function and presenting them to the functional management in operating statements on a regular basis … Accounting dictionary
function costing — The technique of collecting the costs of an organization by function and presenting them to the functional management in operating statements on a regular basis … Big dictionary of business and management
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Business and Industry Review — ▪ 1999 Introduction Overview Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… … Universalium
computer — computerlike, adj. /keuhm pyooh teuhr/, n. 1. Also called processor. an electronic device designed to accept data, perform prescribed mathematical and logical operations at high speed, and display the results of these operations. Cf. analog… … Universalium