GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
---|---|---|---|---|---|---|
|
09:29 May 20, 2019 |
English to Polish translations [PRO] Bus/Financial - Finance (general) | |||||||
---|---|---|---|---|---|---|---|
|
| ||||||
| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 21:52 | ||||||
Grading comment
|
Summary of answers provided | ||||
---|---|---|---|---|
2 | działalność - koszt całkowity - struktura kosztów |
|
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 |
| ||
Grading comment
| |||
Notes to answerer
| |||
Login to enter a peer comment (or grade) |
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.