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実績原価

English translation: Projected cost


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Japanese term or phrase:実績原価
English translation:Projected cost
Entered by: Luca Balestra
Options:
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18:11 May 31, 2011
Japanese to English translations [PRO]
Bus/Financial - Accounting
Japanese term or phrase: 実績原価
I am translating a text relating to the reform of a company's accounting system. This term comes up along 標準原価 and 実際原価, which I have found translated as "standard cost" and "actual cost", respectively. I have found a few links where 実績原価 is described in relation to 標準原価 and 実際原価:

http://detail.chiebukuro.yahoo.co.jp/qa/question_detail/q123...
http://www.unisys.co.jp/solution/mcframe/cost.html
http://nksk.xsrv.jp/mt/mt-search.cgi?tag=ь&blog_id=1
http://www.newrrr.net/product/rrr_ge.html

However, I am still not sure about what specific English term would be best to render 実績原価.
Thank you in advance for any help.
Luca Balestra
China
Local time: 22:50
Projected cost
Explanation:
The definition of project (verb): to calculate, estimate, or predict (something in the future), based on present data or trends.
http://www.thefreedictionary.com/project

There are some clues to figure out the difference between 実際原価 (actual cost) and 実績原価 in the links provided in your question.

From the first link:
②実績原価
予定価格×実際数量

From the second link:
日々の原価差異を知りたいなら
実績原価計算
標準の単価と製造の実績データから速報の原価を把握
歩留や時間の差異を詳細・迅速に把握

実績原価計算
* 標準原価と製造実績を元に実績原価を計算
* 締めを待たずに速報の原価計算を実行
* 投入数量差異 ・時間差異の製造歩留の差異を把握

It appears that 実績原価 is calculated to get the current projection of what the final cost will be at the completion of a specific production activity. Phrases such as 製造の実績データから速報の原価を把握 and 締めを待たずに速報の原価計算を実行 indicate the cost in question is estimated on a daily basis or updated frequently, perhaps for better cost control.
Selected response from:

tulip bubble
Local time: 08:50
Grading comment
Thank you very much.
4 KudoZ points were awarded for this answer



Summary of answers provided
4actual cost
cinefil
3Projected costtulip bubble


  

Answers


7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
actual cost


Explanation:
 歴史的原価、過去原価、実績原価、現行コストともいう。
 実際原価は財貨や用役などの正常な実際消費量に、実際価格または予定価格を
乗じて計算した原価をいう。
http://www.nksk.org/genka/yougo/post_15.html

実際原価(actual cost)とは|節税税理士なら「節税対策の税理士」
節税税理士なら「節税対策の税理士」の節税税理士なら「節税対策の税理士」の記事、 実際原価(actual cost)とはです。
ameblo.jp/websagashi/entry-10819221174.html - キャッシュ
実際原価(actual cost)とは|節税(税金)対策の法人保険|全額損金がん ...
節税(税金)対策の法人保険|全額損金がん保険/逓増定期の節税(税金)対策の法人保 ...
ameblo.jp/kenzei/entry-10697628618.html - キャッシュ
実際原価計算 - @IT情報マネジメント用語事典
実際原価計算. actual cost system / actual costing. 製品やサービスの生産・販売・ 一般管理に要した原価の算出を“実際原価”で行う原価計算の方法をいう。 実際原価とは、製品の製造・販売・一般管理のために実際に要した原価(実際製造原価、実際販売 ...
www.atmarkit.co.jp › ... › 情報マネジメント用語事典 - キャッシュ - 類似ページ
実際原価計算 - Wikipedia
実際原価計算(英語: Actual Cost Accounting)は原価計算の手法の一つで、実際に掛かった原価を計算する手法。 ... この「実際原価計算」は、会計の分野に属する書きかけ項目です。この記事を加筆・訂正などして下さる協力者を求めています(ウィキ ...
ja.wikipedia.org/wiki/実際原価計算 - キャッシュ
実際原価計算
実際原価計算(Actual Cost Method). 実際原価計算とは、財貨の実際消費量により計算した原価である。 異常な状態を原因とする異常な消費量は、実際原価の計算にあたり、 これを除外して考える。 実際原価計算における価額は実際購入額で計算するが、予定 ...
www3.ngu.ac.jp/~a7203/m_acc/ma0400_e.html - キャッシュ - 類似ページ

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Note added at 7 hrs (2011-06-01 01:58:12 GMT)
--------------------------------------------------

http://www.businessdictionary.com/definition/actual-cost.htm...

--------------------------------------------------
Note added at 8 hrs (2011-06-01 02:47:06 GMT)
--------------------------------------------------

①予定原価←(基準原価??)
予定価格×予定数量
②実績原価
予定価格×実際数量
③実際原価
実際価格×実際数量
http://detail.chiebukuro.yahoo.co.jp/qa/question_detail/q123...
http://www.unisys.co.jp/solution/mcframe/cost.html

--------------------------------------------------
Note added at 8 hrs (2011-06-01 02:51:40 GMT)
--------------------------------------------------

if so:actual production cost?
http://www.tbosjpn.com/web_tbos/erp/skk/skk5.htm


cinefil
Japan
Local time: 22:50
Works in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 39
Notes to answerer
Asker: Thank you. I have also seen that 実績原価 is sometimes used as a synonym of 実際原価. However, the text I am translating distinguishes between 実際原価 and 実績原価, so I am unsure how to translate 実績原価 if 実際原価 is "actual cost".

Asker: Thanks as always and sorry for the delay!

Login to enter a peer comment (or grade)

14 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Projected cost


Explanation:
The definition of project (verb): to calculate, estimate, or predict (something in the future), based on present data or trends.
http://www.thefreedictionary.com/project

There are some clues to figure out the difference between 実際原価 (actual cost) and 実績原価 in the links provided in your question.

From the first link:
②実績原価
予定価格×実際数量

From the second link:
日々の原価差異を知りたいなら
実績原価計算
標準の単価と製造の実績データから速報の原価を把握
歩留や時間の差異を詳細・迅速に把握

実績原価計算
* 標準原価と製造実績を元に実績原価を計算
* 締めを待たずに速報の原価計算を実行
* 投入数量差異 ・時間差異の製造歩留の差異を把握

It appears that 実績原価 is calculated to get the current projection of what the final cost will be at the completion of a specific production activity. Phrases such as 製造の実績データから速報の原価を把握 and 締めを待たずに速報の原価計算を実行 indicate the cost in question is estimated on a daily basis or updated frequently, perhaps for better cost control.

tulip bubble
Local time: 08:50
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 8
Grading comment
Thank you very much.
Login to enter a peer comment (or grade)




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