product costs


product costs
себестоимость продукции

(купленной или произведенной) - складывается из производственных затрат (manufacturing costs), состоящих из трех элементов: основных материалов (direct materials), прямых затрат на оплату труда (direct labor costs) и общезаводских накладных расходов (factory overhead costs). Также inventoriable costs - инвентаризуемые расходы. Себестоимость продукции становится скорее расходами (expenses), нежели активами (assets), поскольку впоследствии она формирует себестоимость реализованной продукции (cost of goods sold)


Специализированный англо-русский словарь бухгалтерских терминов. .

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