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11 results

  1. BUSINESS AND COMPETITION|accounting · FINANCE|budget

    #529290

    IATE #759226
    cuntasaíocht chostála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kostenrechnung | analytische Buchführung
    de
    Definition Teilgebiet des internen Rechnungswesens, in dem Kosten erfasst, ggf. verschiedenen Kostenstellen oder Kostenträgern zugeordnet und im Hinblick auf Preiskalkulation und Kontrolle der Wirtschaftlichkeit ausgewertet werden Reference Gabler Wirtschaftslexikon, Brockhaus
    Comment DIV: AKO 29.8.2006
    cost accounting
    en
    Definition the recording of all the costs incurred in a business in a way that can be used to improve its management Reference The New Oxford Dictionary of English
    comptabilité analytique
    fr
    Comment DIV: -oos
  3. BUSINESS AND COMPETITION|accounting · FINANCE · FINANCE|public finance and budget policy

    #551132

    IATE #1239378
    cuntasaíocht chostála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Kostenrechnung | Betriebsbuchführung | analytische Buchführung
    de
    Definition Zweig der Buchführung mit der Aufgabe, die Kosten und Leistungen der betrieblichen Tätigkeit einer Unternehmung zu erfassen und abzurechnen Reference Internat.Account.Lex,UEC-Konzernrechnungslegung
    management accounting | cost accounting | analytical accounts
    en
    Definition the branch of accounting dealing with the determination of the elements of cost arising from and affecting the results of the various activities of a business Reference Internat.Account.Lex,UEC-Group Accounts
    CAE | comptabilité analytique d'exploitation | comptabilité analytique
    fr
    Definition ensemble des méthodes et des techniques comptables qui permettent de déterminer et de suivre les flux internes de l'entreprise, notamment les centres de coûts et les centres de profit Reference Kissas,C.,Termin.des marchés financiers,1990
  4. EMPLOYMENT AND WORKING CONDITIONS · TRADE|marketing|preparation for market

    #569220

    IATE #2201239
    Cuntasaíocht Bainistíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    rannóg na cuntasaíochta chostála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    cost accounting department | Management Accountancy
    en
    chef du service de la comptabilité industrielle
    fr
    Definition responsable de la gestion d'un système de prix de revient et du contrôle des coûts d'exploitation. Reference ---
  9. BUSINESS AND COMPETITION|accounting · FINANCE · TRADE|marketing|preparation for market

    #547162

    IATE #1127913
    cuntasaíocht chostas reatha Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Zeitwertsprinzip | auf Wiederbeschaffungskosten beruhende Methodik der Kostenrechnung | Gegenwartswertprinzip
    de
    current cost accounting | current cost value accounting | current value accounting | CCA
    en
    Definition the method of accounting which records a company's costs and revenues after taking into account changes in prices affecting those items and the value of assets at current replacement cost; in arriving at profit, the charge against income for stocks consumed and fixed assets used is based on current replacement costs and not on out-of-date and irrelevant historical costs; similary, the Balance Sheet shows up-to-date values in place of historical values Reference Dict.of Accounting,Collin-Joliffe,1992 ;T/921/76,7
    comptabilité en coûts actuels | comptabilité aux coûts courants | comptabilité des coûts courants | méthode du bilan economique actualisé | CCC | méthode du bilan actualisé | CCA
    fr
  11. ECONOMICS · TRADE|marketing|preparation for market

    #564210

    IATE #1655130
    cuntasaíocht chostas caighdeánach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    standard cost method | standard cost accounting
    en
    Definition accounting standards are "scientifically" predetermined costs which provide a basis for measuring actual performance....the system is referred to as --. Reference ---
    méthode des standards | méthode des coûts standards
    fr
    Definition méthode de comptabilité analytique basée sur l'utilisation des coûts standards. Le coût standard est précalculé.. Reference ---