Betekenis van:
cost accounting

Voorbeeldzinnen

1. Breakdown of CELF's cost-accounting items — 1994
2. By the Cost Calculation Department at the Accounting Centre.
3. Such internal accounting systems shall operate on the basis of consistently applied and objectively justifiable cost accounting principles.
4. the cost accounting principles according to which separate accounts are maintained are clearly established.
5. SIDE also thought that it could identify certain ‘distortions’ between the financial accounting and the cost accounting of wages and salaries.
6. Recommendation 98/322/EC provides guidance on the implementation of cost accounting and accounting separation under the regulatory framework of 1998.
7. The differences of treatment make it possible to include the appropriate charge for their processing in the cost accounting.
8. This accounting separation shall be used as an input when Member States calculate the net cost of the universal service.
9. Average cost: the continued or weighted average method, by which the cost of every purchase is added to the existing book value to produce a new weighted average cost. Cash/settlement approach: an accounting approach under which accounting events are recorded at the settlement date. Clean price: transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price.
10. It is recommended that a national regulatory authority, when assessing the features and specification of the cost accounting system, reviews the capability of the notified operator’s cost accounting system to analyse and present cost data in a way that supports regulatory objectives.
11. Commission Recommendation 2005/698/EC of 19 September 2005 on accounting separation and cost accounting systems under the regulatory framework for electronic communications (OJ L 266, 11.10.2005, p. 64).’
12. The Recommendation of 1998 continues to apply in situations where Member States have not completed the review of existing obligations concerning cost accounting and accounting separation in accordance with Article 16 of Directive 2002/21/EC.
13. Undertakings should be eligible for aid to cover costs which, in accordance with normal accounting practice, do not directly affect the cost of production.
14. In addition, the DEPB benefit was accounted for as an income and not as a negative item in the cost accounting system of the companies.
15. It was claimed that these write-downs refer to accounting adjustments based on the projected future sales value of salmon, and are not a true cost.