| Subject | Russian | English |
| account. | единичный образец, для расчёта себестоимости cost которого применяют позаказный метод учёта себестоимости | one-of-a-kind product (job order cost accounting system) |
| comp., MS | период расчёта средней себестоимости | average cost period (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) |
| comp., MS | произведён расчёт себестоимости | costed (To calculate, assign, and allocate the cost of economic resources acquired, produced, or delivered by an organization) |
| comp., MS | произвёл расчёт себестоимости | costed (To calculate, assign, and allocate the cost of economic resources acquired, produced, or delivered by an organization) |
| el. | расчёт затрат себестоимости | costing |
| comp., MS | расчёт себестоимости | costing (The process of calculating, assigning, and allocating the cost of economic resources acquired, produced, or delivered by an organization) |
| comp., MS | backflush-расчёт себестоимости | backflush costing (An accounting method that flows product and production costs to cost of goods sold accounts during an accounting period and that backflushes those costs to raw material and finished goods accounts for products not sold at the close of the accounting period) |
| econ. | расчёт себестоимости | cost accounting |
| econ. | расчёт себестоимости | costing |
| gen. | расчёт себестоимости | product costing (Product costing is the accounting process of determining all business expenses pertaining the creation of company products. These costs can include raw material purchases, worker wages, production transportation costs and retail stocking fees. A company uses these overall costs to plan a variety of business strategies, including setting product prices and developing promotional campaigns. A company also uses product costing to find ways to streamline production costs to maximize profits. For example, choosing raw materials that are more cost-effective can allow a company to increase profit from retail sales by lowering its product creation costs. Alexander Demidov) |
| agric. | расчёт себестоимости единицы продукции | unit cost calculation |
| fin. | расчёт себестоимости по видам деятельности | Activity-based Costing (goo.gl Elina Semykina) |
| busin. | расчёт себестоимости по объёму хозяйственной стоимости | Activity Based Costing (ABC 13.05) |
| busin. | расчёт себестоимости по объёму хозяйственной стоимости | ABC (Activity Based Costing 13.05) |
| EBRD | расчёт себестоимости по переменным затратам | direct costing (oVoD) |
| EBRD | расчёт себестоимости продукции | costing (oVoD) |
| gen. | расчёт себестоимости продукции | product costing (Alexander Demidov) |
| account. | сводная аналитическая таблица по расчёту себестоимости | cost summary schedule |
| econ. | сводная таблица по расчёту себестоимости | cost summary table |
| busin. | формула расчёта себестоимости | costing formula |
