| English | Russian |
| ABC code for carrying cost classification | ABC-код (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost; затраты на хранение) |
| Accelerated Cost Recovery System | ускоренная амортизация (A system of depreciation that assigns depreciation methods to different classes of assets. Created by the Economic Recovery Tax Act of 1981 for U.S. tax purposes and modified by the Tax Reform Act of 1986; ACRS) |
| actual cost of work performed | фактическая стоимость выполненных работ (The actual costs incurred for work already performed by a resource on a task, up to the project status date or today's date) |
| average cost period | период расчёта средней себестоимости (An interval of time that the program uses to calculate average costs of items that use the Average costing method. The program calculates an average cost for the ending date of each average cost period in which an inventory decrease takes place. This average cost is then applied to all inventory decreases with valuation dates in the average cost period) |
| budgeted cost of work performed | базовая стоимость выполненных работ (The earned value field that indicates how much of the task's budget should have been spent, given the actual duration of the task) |
| budgeted cost of work scheduled | базовая стоимость запланированных работ (The earned value field that shows how much of the budget should have been spent, in view of the baseline cost of the task, assignment, or resource. BCWS is calculated as the cumulative timephased baseline costs up to the status date or today's date) |
| cost accumulation method | метод накопления затрат (The method used to classify and allocate transformation costs) |
| cost adjustment amount | сумма дополнительных затрат (The sum of the differences between the original purchase price of the goods and the final price, which includes any additional item charges, revaluation, or rounding amounts) |
| cost basis | первоначальная цена актива (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |
| cost center | место возникновения затрат (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| cost-effective | экономически эффективный (Alex_Odeychuk) |
| Cost Increase | повышение стоимости (A calculated field that subtracts the total budgeted cost from the total actual cost and then divides that value by the total budgeted cost. This value is then multiplied by 100) |
| cost line | строка затрат (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost of goods sold | себестоимость проданных товаров (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| cost performance index | индекс отклонения стоимости (The ratio of budgeted costs of work performed to actual costs of work performed [BCWP/ACWP]. The cumulative CPI [sum of the BCWP for all tasks divided by the sum of the ACWP for all tasks] can be used to predict whether a project will go over budget) |
| cost project | проект "Затраты" (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost rate table | таблица норм затрат (A collection of information about a resource's rates, including the standard rate, overtime rate, any per-use cost, and the date when the pay rate takes effect. You can establish up to five different cost rate tables for each resource. Rori) |
| cost resource | затратный ресурс (A resource that doesn't depend on the amount of work on a task or the duration of a task, such as airfare or lodging) |
| cost template | шаблон затрат (A method for applying estimates on fixed-price projects and investment projects) |
| cost variance | отклонение стоимости (The difference between an expected cost and an actual cost) |
| exact cost reversing | точный возврат себестоимости (The reversal of an inventory transaction, using the same cost for the reversing transaction, for example a return order or a credit memo, as was used in the original transaction) |
| least-cost routing | маршрутизация по принципу наименьшей стоимости (A process that performs reverse number lookup on one-number calls and then routes the call over an IP connection to the public switched telephone network (PSTN) gateway that is nearest to the location of the destination phone number) |
| low-cost asset | малоценные основные средства (In Australia, a depreciating asset that costs less than $1,000 (after GST credits or adjustments) as of the end of the income year when an organization starts to use it or when it is installed and ready for use for a taxable purpose) |
| Print items reported as finished that were not cost accounted. | Печать принятых номенклатур, по которым не были рассчитаны издержки (Dynamics AX 2009 SP1 Rori) |
| standard cost price | стандартная себестоимость |
| total cost of ownership | совокупная стоимость владения (Specifically, the cost of owning, operating, and maintaining a single PC; more generally, the cost to businesses and organizations of setting up and maintaining complex and far-reaching networked computer systems. Total cost of ownership includes the up-front costs of hardware and software added to later costs of installation, personnel training, technical support, upgrades, and repairs. Industry initiatives designed to lower the total cost of ownership include centralized network management and administration, as well as hardware solutions in the form of network-based computers with or without local storage and expansion capability) |
