Activity-full cost-structure cost

Polish translation: działalność - koszt całkowity - struktura kosztów

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Activity-full cost-structure cost
Polish translation:działalność - koszt całkowity - struktura kosztów
Entered by: Angren

09:29 May 20, 2019
English to Polish translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: Activity-full cost-structure cost
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
Angren
Local time: 02:52
działalność - koszt całkowity - struktura kosztów
Explanation:
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...

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
Selected response from:

Frank Szmulowicz, Ph. D.
United States
Local time: 21:52
Grading comment
Dziękuję.
4 KudoZ points were awarded for this answer



Summary of answers provided
2działalność - koszt całkowity - struktura kosztów
Frank Szmulowicz, Ph. D.


  

Answers


2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
activity-full cost-structure cost
działalność - koszt całkowity - struktura kosztów


Explanation:
These look like three headings of a table or of a listing.

cccccccc
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

Frank Szmulowicz, Ph. D.
United States
Local time: 21:52
Works in field
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 1109
Grading comment
Dziękuję.
Notes to answerer
Asker: Przydało się inne spojrzenie. Po wielu godzinach przed komputerem już tak tego nie widziałam.

Asker: Dziękuję. Przydało się inne spojrzenie. Po tylu godzinach przed komputerem już tak tego nie widziałam, jak powinnam.

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