- Attributable cost
- تكلفة منسوبة، تكلفة مسندة
English-Arabic economic glossary.
Attributable cost
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Cost–benefit analysis — (CBA), sometimes called benefit–cost analysis (BCA), is a systematic process for calculating and comparing benefits and costs of a project for two purposes: (1) to determine if it is a sound investment (justification/feasibility), (2) to see how… … Wikipedia
Cost curve — In economics, a cost curve is a graph of the costs of production as a function of total quantity produced. In a free market economy, productively efficient firms use these curves to find the optimal point of production (minimising cost), and… … Wikipedia
Cost Of Goods Sold - COGS — The direct costs attributable to the production of the goods sold by a company. This amount includes the cost of the materials used in creating the good along with the direct labor costs used to produce the good. It excludes indirect expenses… … Investment dictionary
cost of sales — COS The *direct costs of a product sold. Cost of sales includes *raw material costs, and costs directly attributable to production, but it excludes nonproduction *overheads. The *gross income of an item is calculated as its revenue less cost of… … Auditor's dictionary
be attributable to sth — ► caused by something: »This growth is attributable to many factors. »The increase in sales is largely attributable to the fact that the product has come down in price. ► ACCOUNTING if costs are attributable to a particular thing, they are spent… … Financial and business terms
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Indirect utility cost — A utility cost that may not be meaning fully identified with any particular DSM program category. Indirect costs could be attributable to one of several accounting cost categories (i.e., Administrative, Marketing, Monitoring evaluation, Utility … Energy terms
Direct mining cost — Operating cost directly attributable to the mining of ore, including costs for labor, supervision, engineering, power, fuel, supplies, equipment replacement, maintenance, and taxes on production. U.S. Dept. of Energy, Energy Information… … Energy terms
direct cost — 1. An alternative term for Variable cost. 2. Costs directly attributable to the manufacture of a specific product … Auditor's dictionary
Direct milling cost — Operating costs directly attributable to the processing of ores or other feed materials, including labor, supervision, engineering, power, fuel, supplies, reagents, and maintenance. U.S. Dept. of Energy, Energy Information Administration s… … Energy terms
unit cost — Total production costs attributable to individual units of production output. See *absorption costing … Auditor's dictionary
