Capacity utilization — is a concept in economics and managerial accounting which refers to the extent to which an enterprise or a nation actually uses its installed productive capacity. Thus, it refers to the relationship between actual output that is produced with the … Wikipedia
Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined … Wikipedia
Capacity management — is a process used to manage information technology (IT). Its primary goal is to ensure that IT capacity meets current and future business requirements in a cost effective manner. One common interpretation of Capacity Management is described in… … Wikipedia
Затраты на обеспечение мощности (CAPACITY COST, SHUT-DOWN COSTS, STANDBY COSTS) — Постоянные затраты, которые компания несет для обеспечения необходимой для производства или реализации мощности … Словарь терминов по управленческому учету
Стоимость неиспользуемой мощности (IDLE CAPACITY COST) — Отклонение в стоимости как результат неспособности задействовать мощности согласно запланированным нормам … Словарь терминов по управленческому учету
Cost of electricity by source — The cost of electricity generated by different sources measures the cost of generating electricity including initial capital, return on investment, as well as the costs of continuous operation, fuel, and maintenance. The price is normally… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Capacity factor — The net capacity factor of a power plant is the ratio of the actual output of a power plant over a period of time and its output if it had operated at full nameplate capacity the entire time. To calculate the capacity factor, total the energy the … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost-plus contract — A cost plus contract, also termed a Cost Reimbursement Contract, is a contract where a contractor is paid for all of its allowed expenses to a set limit plus additional payment to allow for a profit.[1] Cost reimbursement contracts contrast with… … Wikipedia
