operating costing

The form of costing applied both to the provision of services within an organization and to the costing of continuous operating processes, such as electricity generation.

Accounting dictionary. 2014.

Look at other dictionaries:

  • operating costing — Ops a costing system that is applied to continuous operations in mass production or in the service industries. In the simplest form of operating costing, the costing period is set at a specific length of time, usually a calendar month or four… …   The ultimate business dictionary

  • Railway Costing — is the calculation of the variable and fixed costs of rail movements. Variable costs are those that increase or decrease with changes in the traffic volumes or service levels and include fuel, maintenance and train crew costs, for example. Fixed… …   Wikipedia

  • OSCAR Railway Costing — OSCAR (Operational Simplified Costing Analysis for Railways) is a railway costing model which was developed by CPCS Transcom Limited in Canada. Developed with World Bank funding, it is currently being used by almost 20 railways throughout Africa… …   Wikipedia

  • Direct Costing — (auch Proportionalkostenrechnung) ist eine einstufige Deckungsbeitragsrechnung. Sie erfolgt als Teilkostenrechnung und geht von einer Trennung in fixe Kosten und variable Kosten aus. Da die Beschäftigung als einzige Bezugsgröße angesehen wird,… …   Deutsch Wikipedia

  • life-cycle costing — The approach to determining the total costs of a fixed asset that takes into account all the costs likely to be incurred both in acquiring it and in operating it over its effective life. For example, the initial cost to an airline of an aircraft… …   Accounting dictionary

  • life-cycle costing — An approach to determining the total costs of a fixed asset that takes into account all the costs likely to be incurred both in acquiring it and in operating it over its effective life. For example, the initial cost to an airline of an aircraft… …   Big dictionary of business and management

  • function costing — The technique of collecting the costs of an organization by function and presenting them to the functional management in operating statements on a regular basis …   Accounting dictionary

  • function costing — The technique of collecting the costs of an organization by function and presenting them to the functional management in operating statements on a regular basis …   Big dictionary of business and management

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.