- attainable standard
- In standard costing, a cost or income standard set at a level that is attainable by the operators under the conditions applicable during the relevant cost period.
Accounting dictionary. 2014.
Accounting dictionary. 2014.
Текущая достижимая нормативная себестоимость (CURRENTLY ATTAINABLE STANDARD COST) — Нормативная себестоимость, которая должна быть получена в условиях эффективного функционирования существующего оборудования. Она учитывает обычные выходы оборудования из строя, нормативные простои, нормативный брак или порчу материалов … Словарь терминов по управленческому учету
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