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Sistema di contabilità analitica (CDR)

English translation: Cost accounting system (CAS)

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:Sistema di contabilità analitica (CDR)
English translation:Cost accounting system (CAS)
Entered by: xxxAdrian MM.
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14:07 Apr 9, 2007
Italian to English translations [PRO]
Bus/Financial - Finance (general) / report
Italian term or phrase: Sistema di contabilità analitica (CDR)
does anyone know if this is the same as "Analytical accounting structure (AAS)?"

it is used in the document to refer to a system of accounting, and used in contrast to "general accounting"
Liza Tripp
Local time: 23:29
Cost accounting system (CAS)
Explanation:
Cost a/c seems to be the trans. of 'analytical accounting' in all Romance lingos. So why the FR/EN 'compte analytique' has been entered on Kudoz as 'analytical account' is baffling.







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xxxAdrian MM.
Local time: 05:29
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Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2Cost accounting system (CAS)xxxAdrian MM.
4analytical accounting
Grey Drane


  

Answers


9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
analytical accounting


Explanation:
I suppose it would depend on the exact context, but I think "analytical accounting" (i.e. accounting that allows for better business analysis) should be enough. "Sistema di" is one of those phrases, like "processo di", that can often be left out of the English translation (because, in this case, accounting is, pretty much by definition, a system).

See Wikipedia reference below for a description of the difference between "contabilità analitica" and "generale".

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Note added at 52 mins (2007-04-09 14:59:30 GMT)
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"Analitica" is just more detailed and so provides more data for **after-the-fact** analysis. "Contabilità industriale" differs from "analitica" in that it includes accounting estimates that are more useful in "a priori" analysis and decision-making, and so would be more similar to Jim's suggestion of "management accounting".

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Note added at 1 hr (2007-04-09 15:09:17 GMT)
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In response to Jim's updated comment: Huh??? What's your point?

Yes, "analitica" is just the first step, which is precisely my point, as well. "Analitica" was a step in the right direction toward business analysis, but as a mere extension of traditional "contabilità generale", it only provides "after-the-fact" verified data and so is of little use in "a priori" decision-making. "Industriale" then goes a step further to incorporate estimates in order to be more useful in decision-making, which is the thrust of "management accounting" (as contrasted with "financial accounting").


    Reference: http://it.wikipedia.org/wiki/Contabilit%C3%A0
Grey Drane
United States
Local time: 20:29
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 222

Peer comments on this answer (and responses from the answerer)
neutral  James (Jim) Davis: What about management accounting http://www.google.com/search?ie=UTF-8&oe=UTF-8&sourceid=desk..."management accounting" From Wiki "Contabilità industriale (anche detta analitica)" but later is says this is just the first step.
24 mins
  -> No, that's more like "contabilità industriale" (see Wikipedia link above)
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
Cost accounting system (CAS)


Explanation:
Cost a/c seems to be the trans. of 'analytical accounting' in all Romance lingos. So why the FR/EN 'compte analytique' has been entered on Kudoz as 'analytical account' is baffling.









Example sentence(s):
  • Qui entra in gioco la contabilità analitica la cui funzione primaria è quella di ... Il problema della contabilità analitica, diretta emanazione della ...
  • A cost accounting system requires five parts that include: 1) an input measurement basis, 2) an inventory valuation method, 3) a cost accumulation method, 4) a cost flow assumption, and 5) a capability of recording inventory cost flows at certain interval

    Reference: http://it.wikipedia.org/wiki/Contabilità
    Reference: http://www.wikiwords.org/dictionary/compte_analytique/29378/...
xxxAdrian MM.
Local time: 05:29
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 116
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Actavano: www.unich.it/facolta/economia/didattica06/programmi/cleai/anconcost.htm
6 hrs
  -> Gracias y grazie por la fehaciente referencia del estimado contador publico.

agree  xxxDCypher: Gli strumenti tecnico-contabili della contabilità direzionale comprendono la contabilità generale, la contabilità analitica, il budget, il bilancio, il reporting, situazioni finanziarie, etc. Cost Accounting falls within universe of Management Accounting
14 hrs
  -> Grazie!
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