process costing

Polish translation: rachunek kosztów procesów

16:09 Nov 18, 2013
English to Polish translations [PRO]
Bus/Financial - Accounting / koszty
English term or phrase: process costing
Process costing looks at the accumulation of costs in a department over a period of time.

porpozycja: kalkulacja kosztów procesowych
P.S. Tylko nie wiem czy to nie brzmi za "sądowo" ;)
pozdrawiam
translator_k (X)
Local time: 11:32
Polish translation:rachunek kosztów procesów
Explanation:
Jak tu: http://fgu.pl/index.php/more-about-joomla/34-artykuy/49-rach...

Powyżej twierdzi się, że to to samo, co rachunek kosztów działań, jednak tu:
http://answers.yahoo.com/question/index?qid=20110812055752AA...

jest dość ładnie wyjaśnione, że to nie do końca to samo (odpowiedź "Best Answer").
Selected response from:

Wojciech Sztukowski
Poland
Local time: 11:32
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4rachunek kosztów procesów
Wojciech Sztukowski
3Kalkulacja procesowa
mike23
Summary of reference entries provided
Process costing
mike23

  

Answers


54 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
rachunek kosztów procesów


Explanation:
Jak tu: http://fgu.pl/index.php/more-about-joomla/34-artykuy/49-rach...

Powyżej twierdzi się, że to to samo, co rachunek kosztów działań, jednak tu:
http://answers.yahoo.com/question/index?qid=20110812055752AA...

jest dość ładnie wyjaśnione, że to nie do końca to samo (odpowiedź "Best Answer").

Wojciech Sztukowski
Poland
Local time: 11:32
Specializes in field
Native speaker of: Native in PolishPolish
PRO pts in category: 92
Login to enter a peer comment (or grade)

12 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Kalkulacja procesowa


Explanation:
Kalkulacja procesowa lub fazowa – stosowana w przedsiębiorstwach, w których produkcja przechodzi kilka wyodrębnionych w kalkulacji, kolejnych faz procesów produkcyjnych.
Stosuje się ją, gdy materiał wyjściowy czy surowiec w kolejnych fazach ulega przeróbce i uszlachetnieniu, a wynikiem całego procesu jest produkt finalny



    Reference: http://fem.put.poznan.pl/poli-admin/didactics/1877016kalkula...
    Reference: http://rifp.pl/rachunek-kosztow/metody-kalkulacji-kosztow/
mike23
United Kingdom
Local time: 10:32
Works in field
Native speaker of: Native in PolishPolish
PRO pts in category: 76
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Reference comments


12 hrs
Reference: Process costing

Reference information:
Method for determining the total unit cost of the output of a continuous production run (such as in food processing, petroleum, and textile industries) in which a product passes through several processes (or cost centers). It involves the following steps: (1) the 'total cost per process' is computed by estimating the number of products passing through each process in a given period; (2) the 'unit cost per process' is computed by dividing the 'total cost per process' by the number of units passing through the process in the given period; (3) the 'unit cost per process' is charged to each unit as it passes through each process so that, at the end of the production cycle, each product will have received an appropriate charge for each process through which it has passed.


    Reference: http://www.businessdictionary.com/definition/process-costing...
    Reference: http://en.wikipedia.org/wiki/Process_costing
mike23
United Kingdom
Works in field
Native speaker of: Native in PolishPolish
PRO pts in category: 76
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