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Japanese to English translations [PRO] Bus/Financial - Accounting | | | | 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. |
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