Glossary entry (derived from question below)
English term or phrase:
Activity-full cost-structure cost
Polish translation:
działalność - koszt całkowity - struktura kosztów
Added to glossary by
Angren
May 20, 2019 09:29
5 yrs ago
English term
Activity-full cost-structure cost
English to Polish
Bus/Financial
Finance (general)
Jest to nazwa klucza alokacji do centrum kosztów w firmie produkującej soczewki okularowe. Czy ktoś wie jak to przetłumaczyć? Inne klucze alokacji to: Time spent, Activity, Headcount, Number
Proposed translations
(Polish)
2 | działalność - koszt całkowity - struktura kosztów | Frank Szmulowicz, Ph. D. |
Proposed translations
2 hrs
Selected
działalność - koszt całkowity - struktura kosztów
These look like three headings of a table or of a listing.
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Cost structure
Cost structure refers to the types and relative proportions of fixed and variable costs that a business incurs. The concept can be defined in smaller units, such as by product, service, product line, customer, division, or geographic region. Cost structure is used as a tool to determine prices, if you are using a cost-based pricing strategy, as well as to highlight areas in which costs might potentially be reduced or at least subjected to better control. Thus, the cost structure concept is a management accounting concept; it has no applicability to financial accounting.
To define a cost structure, you need to define every cost incurred in relation to a cost object. The following bullet points highlight key elements of the cost structures of various cost objects:
Product cost structure
Fixed costs. Direct labor, manufacturing overhead
Variable costs. Direct materials, commissions, production supplies, piece rate wages
Service cost structure
Fixed costs. Administrative overhead
Variable costs. Staff wages, bonuses, payroll taxes, travel and entertainment
Product line cost structure
Fixed costs. Administrative overhead, manufacturing overhead, direct labor
Variable costs. Direct materials, commissions, production supplies
Customer cost structure
Fixed costs. Administrative overhead for customer service, warranty claims
Variable costs. Costs of products and services sold to the customer, product returns, credits taken, early payment discounts taken
https://www.accountingtools.com/articles/what-is-cost-struct...
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Analiza struktury kosztów – pozwala poznać skład kosztów i opiera się ... tj. koszty podstawowej działalności operacyjnej (w układzie rodzajowym lub ... przeprowadzenie analizy kosztów jednostkowych, jak i kosztów całkowitych produkcji.
https://pl.wikipedia.org/wiki/Analiza_struktury_kosztów
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Cost structure
Cost structure refers to the types and relative proportions of fixed and variable costs that a business incurs. The concept can be defined in smaller units, such as by product, service, product line, customer, division, or geographic region. Cost structure is used as a tool to determine prices, if you are using a cost-based pricing strategy, as well as to highlight areas in which costs might potentially be reduced or at least subjected to better control. Thus, the cost structure concept is a management accounting concept; it has no applicability to financial accounting.
To define a cost structure, you need to define every cost incurred in relation to a cost object. The following bullet points highlight key elements of the cost structures of various cost objects:
Product cost structure
Fixed costs. Direct labor, manufacturing overhead
Variable costs. Direct materials, commissions, production supplies, piece rate wages
Service cost structure
Fixed costs. Administrative overhead
Variable costs. Staff wages, bonuses, payroll taxes, travel and entertainment
Product line cost structure
Fixed costs. Administrative overhead, manufacturing overhead, direct labor
Variable costs. Direct materials, commissions, production supplies
Customer cost structure
Fixed costs. Administrative overhead for customer service, warranty claims
Variable costs. Costs of products and services sold to the customer, product returns, credits taken, early payment discounts taken
https://www.accountingtools.com/articles/what-is-cost-struct...
ccccccccccc
Analiza struktury kosztów – pozwala poznać skład kosztów i opiera się ... tj. koszty podstawowej działalności operacyjnej (w układzie rodzajowym lub ... przeprowadzenie analizy kosztów jednostkowych, jak i kosztów całkowitych produkcji.
https://pl.wikipedia.org/wiki/Analiza_struktury_kosztów
Note from asker:
Przydało się inne spojrzenie. Po wielu godzinach przed komputerem już tak tego nie widziałam. |
Dziękuję. Przydało się inne spojrzenie. Po tylu godzinach przed komputerem już tak tego nie widziałam, jak powinnam. |
4 KudoZ points awarded for this answer.
Comment: "Dziękuję."
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