Aktivita na úrovni jednotiek
aktivita na úrovni jednotiek - Activities that relate to the number of units of output; each additional unit of production requires another activity
2 min čítania
cost accounting
Cost Accounting
Bodový graf
bodový graf - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
2 min čítania
cost accounting
Faktor zdrojov
faktor zdrojov - The concept that activities create the need for resources which will be consumed in the production process
2 min čítania
cost accounting
Metóda konkrétnej identifikácie
metóda konkrétnej identifikácie - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
2 min čítania
cost accounting
Metóda maloobchodných zásob
metóda maloobchodných zásob - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages to know...
2 min čítania
cost accounting
Metóda váženého priemeru
metóda váženého priemeru - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
2 min čítania
cost accounting
Metóda váženého priemeru procesnej kalkulácie nákladov
metóda váženého priemeru procesnej kalkulácie nákladov - A process costing technique where all units of production are assigned the same cost; determined by ble...
2 min čítania
cost accounting
Náhrada
náhrada - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min čítania
cost accounting
accounting fundamentals
Nedokončená výroba
nedokončená výroba - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufactur...
2 min čítania
cost accounting
Nedostatočne alokované réžijné náklady
nedostatočne alokované réžijné náklady - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than a...
2 min čítania
cost accounting
Odchýlka efektívnosti variabilných réžijných nákladov
odchýlka efektívnosti variabilných réžijných nákladov - A variance that reflects the level of efficiency associated with the application of variable overhead to...
2 min čítania
cost accounting
Odchýlka výdavkov variabilných réžijných nákladov
odchýlka výdavkov variabilných réžijných nákladov - A variance that reflects the difference between actual variable overhead and standard variable overhead asso...
2 min čítania
cost accounting
Predajné a administratívne náklady
SG&A - Selling, general, and administrative costs; the period costs of the business
2 min čítania
cost accounting
Relevantné náklady
relevantné náklady - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
2 min čítania
cost accounting
Reziduálny príjem
reziduálny príjem - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 min čítania
financial reporting
cost accounting
+1
Rozpočet predajných a administratívnych nákladov
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 min čítania
cost accounting
financial planning
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
2 min čítania
cost accounting
Sledovateľné fixné náklady
sledovateľné fixné náklady - Fixed costs that would not exist if the unit under evaluation ceased to exist
2 min čítania
cost accounting
Stupňová metóda rozdelenia nákladov
stupňová metóda rozdelenia nákladov - An allocation process whereby some service department costs may be assigned to other service departments as part of a s......
2 min čítania
cost accounting
Stupňové náklady
stupňové náklady - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
2 min čítania
cost accounting
Štandardné náklady
štandardné náklady - A measure of what costs should be incurred to achieve the observed output
2 min čítania
cost accounting
Variabilné kalkulovanie nákladov
variabilné kalkulovanie nákladov - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the cont...
2 min čítania
financial reporting
cost accounting
Variabilné náklady
variabilné náklady - A per unit cost that is the same regardless of volume; total variabilné náklady increases with volume increases
2 min čítania
cost accounting
Záväzok zo záruky
záväzok zo záruky - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 min čítania
cost accounting
accounting fundamentals
Zdroj
zdroj - The elements consumed by activities and cost objects
2 min čítania
cost accounting
Čistá realizovateľná hodnota
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
2 min čítania
cost accounting
Hlavný rozpočet
hlavný rozpočet - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater....
2 min čítania
cost accounting
financial planning
Metóda najmenších štvorcov
metóda najmenších štvorcov - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observatio...
2 min čítania
cost accounting
Metóda váženého priemeru
metóda váženého priemeru - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
2 min čítania
cost accounting
Metódy procesného kalkulovania nákladov
metódy procesného kalkulovania nákladov - A product costing method particularly well suited to situations where production occurs in a continuous process; costs...
2 min čítania
cost accounting
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 min čítania
cost accounting
accounting fundamentals
+1
Nadmerné zaúčtovanie réžie
nadmerné zaúčtovanie réžie - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated for the ...
2 min čítania
cost accounting
Náklady obdobia
náklady obdobia - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
2 min čítania
cost accounting
Náklady obetovanej príležitosti
náklady obetovanej príležitosti - The cost of a foregone alternative; may include lost revenue
2 min čítania
cost accounting
Náklady výrobku
náklady výrobku - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
2 min čítania
cost accounting
Nehnuteľnosti, stroje a zariadenia
nehnuteľnosti, stroje a zariadenia - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 min čítania
cost accounting
accounting fundamentals
Prevádzkové náklady
prevádzkové náklady - General expense category for selling and administrative costs
2 min čítania
cost accounting
Priame náklady
priame náklady - Product costs that are direct in nature; direct materials and direct labor
2 min čítania
cost accounting
Procesné kalkulovanie nákladov
procesné kalkulovanie nákladov - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process tha...
2 min čítania
cost accounting
Sadzba prirážky réžie
sadzba prirážky réžie - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated applicati...
2 min čítania
cost accounting
Stredisko zisku
stredisko zisku - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
2 min čítania
cost accounting
Viacstupňový výkaz ziskov a strát
viacstupňový výkaz ziskov a strát - A complex income statement with sections that segregate cost of goods sold calculations and other components of income and e...
2 min čítania
financial reporting
cost accounting
Výdajka materiálu
výdajka materiálu - Form showing what material has been removed from the raw materials stock and put into production
2 min čítania
cost accounting
Výrobná réžia
výrobná réžia - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
2 min čítania
cost accounting
Výrobný rozpočet
výrobný rozpočet - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min čítania
cost accounting
financial planning
Zmiešané náklady
zmiešané náklady - A cost that has both fixed and variable components
2 min čítania
cost accounting
Diskrečné fixné náklady
diskrečné fixné náklady - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., ad......
2 min čítania
cost accounting
financial planning
Fixné náklady
fixné náklady - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
2 min čítania
cost accounting
Hrubý zisk
hrubý zisk - A calculated amount corresponding to net sales minus cost of goods sold
2 min čítania
cost accounting
Investície držané do splatnosti
investície držané do splatnosti - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost method
2 min čítania
cost accounting
Investičné stredisko
investičné stredisko - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is d...
2 min čítania
cost accounting
Kalkulačný list zákazky
kalkulačný list zákazky - A document representing a compilation of cost data for a specific job
2 min čítania
cost accounting
Metóda FIFO
metóda fifo - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units sold
2 min čítania
cost accounting
Metóda hrubého zisku
metóda hrubého zisku - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sale.....
2 min čítania
cost accounting
Metóda LIFO
metóda lifo - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units sold
2 min čítania
cost accounting
Metóda najvyššej a najnižšej hodnoty
metóda najvyššej a najnižšej hodnoty - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the hi...
2 min čítania
cost accounting
Metóda zákazkového kalkulovania
metóda zákazkového kalkulovania - A costing approach whereby actual labor and material is tracked for each job or product
2 min čítania
cost accounting
Náklady
náklady - The costs incurred in producing revenues
2 min čítania
cost accounting
Náklady zahrňované do zásob
náklady zahrňované do zásob - Product costs that attach to inventory
2 min čítania
cost accounting
Nepriame náklady
nepriame náklady - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
2 min čítania
cost accounting
Nižšia z obstarávacej ceny alebo čistej realizovateľnej hodnoty
nižšia z obstarávacej ceny alebo čistej realizovateľnej hodnoty - To report inventory at the lower of its cost or net realizable value
2 min čítania
cost accounting
Odchýlka objemu fixnej réžie
odchýlka objemu fixnej réžie - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base......
2 min čítania
cost accounting
financial planning
Odchýlka výdavkov fixnej réžie
odchýlka výdavkov fixnej réžie - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min čítania
cost accounting
financial planning
Odpísateľná báza
odpísateľná báza - Cost minus salvage value; the amount of cost that will be allocated to the service life
2 min čítania
cost accounting
Odpisy
odpisy - The process used to allocate the cost of a long-lived property to the accounting periods benefited
2 min čítania
cost accounting
Plán definovaných požitkov
plán definovaných požitkov - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not known...
2 min čítania
cost accounting
Priama metóda/Alokácia nákladov služieb
priama metóda/alokácia nákladov služieb - An allocation process whereby service department costs are assigned directly to productive departments (compare to st....
2 min čítania
cost accounting
Priame náklady
priame náklady - A cost easily traced to a specific job; generally direct material and direct labor
2 min čítania
cost accounting
Priamy materiál
priamy materiál - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that......
2 min čítania
cost accounting
Princíp historických cien
princíp historických cien - The concept that many transactions and events are to be measured and reported at acquisition cost
2 min čítania
cost accounting
Riadenie zásob Just in Time
riadenie zásob just in time - Raw materials are received from supplies just as they are needed in the production process
2 min čítania
cost accounting
Rozpočet priamej práce
rozpočet priamej práce - A budget that details expected direct labor needs, along with the related costs of labor
2 min čítania
cost accounting
financial planning
Rozpočet výrobnej režie
rozpočet výrobnej režie - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
2 min čítania
cost accounting
financial planning
Ťažba prírodných zdrojov
ťažba prírodných zdrojov - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min čítania
cost accounting
accounting fundamentals
Technické zhodnotenie pozemkov
technické zhodnotenie pozemkov - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to be...
2 min čítania
cost accounting
Výrobky
výrobky - Finished goods represent the cost of completed products awaiting sale to a customer
2 min čítania
cost accounting
Analýza nákladov, objemu a zisku
analýza nákladov, objemu a zisku - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
2 min čítania
cost accounting
Kontrolór
kontrolór - The primary person responsible for the cost and managerial accounting functions
2 min čítania
cost accounting
Nákladové stredisko
nákladové stredisko - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has lit...
2 min čítania
cost accounting
Nákladové účtovníctvo
nákladové účtovníctvo - The process by which an organization's cost is collected, assigned, and interpreted
2 min čítania
cost accounting
Nákladový ovplyvňovač
nákladový ovplyvňovač - The factor that is viewed as causing costs to be incurred within an organization
2 min čítania
cost accounting
Náklady na konverziu
náklady na konverziu - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
2 min čítania
cost accounting
Náklady na predaný tovar
náklady na predaný tovar - The total cost attributed to units of inventory actually sold during a period
2 min čítania
cost accounting
Náklady na vyrobené výrobky
náklady na vyrobené výrobky - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, di.....
2 min čítania
cost accounting
Nositeľ nákladov
nositeľ nákladov - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
2 min čítania
cost accounting
Predpoklad toku nákladov
predpoklad toku nákladov - An assumption about how costs are assigned to inventory in the accounting records
2 min čítania
cost accounting
Príspevok na úhradu
príspevok na úhradu - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
2 min čítania
cost accounting
Správa o nákladoch výroby
správa o nákladoch výroby - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
2 min čítania
cost accounting
Výkaz ziskov a strát s príspevkom na úhradu
výkaz ziskov a strát s príspevkom na úhradu - An internal report that identifies each segment's controllable elements; the contribution margin, controllable fix...
2 min čítania
cost accounting
Kapitálové výdavky
kapitálové výdavky - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount......
2 min čítania
cost accounting
accounting fundamentals
Spoločné fixné náklady
spoločné fixné náklady - Fixed costs that are incurred to support more than one business unit
2 min čítania
cost accounting
Zaviazané fixné náklady
zaviazané fixné náklady - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, p...
2 min čítania
cost accounting
taxation
ABC/Nákladovanie založené na aktivitách
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
2 min čítania
cost accounting
Absorpčné kalkulovanie nákladov
absorpčné kalkulovanie nákladov - Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
2 min čítania
cost accounting
Aktivita na úrovni dávky
aktivita na úrovni dávky - Activities that relate to each batch of production; independent of the number of units within that batch
2 min čítania
cost accounting
Amortizácia
amortizácia - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min čítania
cost accounting
accounting fundamentals
Bod zvratu
bod zvratu - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa...
2 min čítania
financial reporting
cost accounting
Metóda amortizovaných nákladov
metóda amortizovaných nákladov - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amor...
2 min čítania
cost accounting
Nákladovanie založené na aktivitách
nákladovanie založené na aktivitách - (ABC) A costing system for situations where overhead is high and/or a variety of products are produced; costs are traced t...
2 min čítania
cost accounting
Skupina nákladov na aktivity
skupina nákladov na aktivity - The costs assigned to a particular activity
2 min čítania
cost accounting
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