költségfelosztások és megosztások
Explanation: A cost assignment az dettó ugyanaz, mint a cost allocation, mint cost distrubution. Lásd az angol business dictionary definícióját. Plusz az angol magyar pénzügyi szótárt. Magyarul költségfelosztás. A cost splits pedig a költségmegosztás.
http://www.allbusiness.com/glossaries/cost-assignment/495050...
Business Definition for: cost assignment
identification of costs with cost objectives, also called cost apportionment, cost assignment, cost distribution, and cost reapportionment. There are basically three aspects of cost allocation: (1) choosing the object of costing. Examples are products, processes, jobs, or departments; (2) choosing and accumulating the costs that relate to the object of costing. Examples are manufacturing expenses,selling and administrative expenses, joint costs, common costs, service department costs, and fixed costs; and (3) choosing a method of identifying (2) with (1). For example, a cost allocation base for allocating manufacturing costs would typically be labor-hours, machine-hours, or production units.
Copyright © 2005, 2000, 1995, 1987 by Barron's Educational Series, Inc., Reprinted by arrangement with Publisher.
http://download.microsoft.com/download/D/D/7/DD758464-F0CA-4...
Rugalmas, sokoldalú költségfelosztási és -megosztási lehetőség, mint például többszörös párhuzamos számítási verziók.
|  Katalin Szilárd Hungary Local time: 04:05 Works in field Native speaker of: Hungarian PRO pts in category: 28
|
|