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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" ;)
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 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.