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WEIGHTED AVERAGE COST [8 records]

Record 1 2025-02-26

English

Subject field(s)
  • Titles of Reports
  • National and International Economics
  • Foreign Trade
OBS

The International Merchandise Trade Price Index(IMTPI) is an indicator of the changes in import and export prices. The IMTPI measures price change by comparing, through time, the weighted average cost of a basket of traded commodities.

French

Domaine(s)
  • Titres de rapports
  • Économie nationale et internationale
  • Commerce extérieur
OBS

L'Indice des prix du commerce international de marchandises (IPCIM) est un indicateur des variations des prix à l'importation et à l'exportation. L'IPCIM mesure la variation des prix en comparant, au fil des ans, le coût moyen pondéré d'un panier de marchandises faisant l'objet d'échanges.

Spanish

Save record 1

Record 2 2016-03-08

English

Subject field(s)
  • Cost Accounting
DEF

A cost flow method whereby the cost of an item is determined by applying a weighted average of the cost of all similar items at a point of time or over a period.

Key term(s)
  • average cost per unit
  • per unit cost

French

Domaine(s)
  • Comptabilité analytique
DEF

Quotient du coût total des unités acquises ou produites pendant une certaine période par le nombre total de ces unités.

OBS

CMo : La lettre «o» s'écrit en indice.

Key term(s)
  • prix coûtant moyen

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
DEF

Coste obtenido dividiendo los costes totales de la empresa por el número de unidades producidas.

OBS

coste medio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

Record 3 2000-03-15

English

Subject field(s)
  • Accounting
DEF

A cost flow method whereby the cost of an item is determined by applying a weighted average of the cost of all similar items at a point of time or over a period.

French

Domaine(s)
  • Comptabilité
DEF

Méthode qui consiste à attribuer à une unité (article en stock ou titre de placement) une valeur fondée sur le coût moyen des unités de même nature acquises par l'entité au cours d'une période donnée.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Sistema de valoración de existencias, que puede utilizarse cuando no resulta posible establecer el valor aislado de cada elemento almacenado.

Save record 3

Record 4 1999-02-09

English

Subject field(s)
  • Financial Accounting
  • Inventory and Material Management
DEF

Value given to a product unit in stock management taking into account the value when previous units entered and the value at which new units are entering and also taking into account the quantities entering each time. Exit price is always given as the balanced average price at a given time.

OBS

weighted average cost price : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
  • Gestion des stocks et du matériel
DEF

Valeur donnée dans la gestion des stocks à une unité de produit, en prenant en compte la valeur à laquelle sont entrées les unités précédentes et la valeur à laquelle entrent les nouvelles, et en prenant en considération les quantités qui sont entrées à cette valeur. Les sorties sont toujours valorisées au prix de revient moyen pondéré qui existe à ce moment-là.

OBS

prix de revient moyen pondéré : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión de existencias y materiales
DEF

Valor que se da en gestión de existencias a una unidad de producto, teniendo en cuenta el valor al que entraron las unidades anteriores y el valor al que entran las nuevas, y considerando las cantidades que entraron a cada valor. Las salidas se dan siempre al precio de coste medio ponderado que hay en ese momento.

OBS

precio de coste medio ponderado; coste medio ponderado: términos y definiciones extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • precio de costo medio ponderado
  • costo medio ponderado
Save record 4

Record 5 1998-02-23

English

Subject field(s)
  • Loans
DEF

When calculating borrowings, the IBRD [International Bank for Reconstruction and Development] takes the amount of the loan, multiplies it by the interest rate, and obtains a total for the interest. All the loans are added and all the interest totals. The first sum is then divided by the second to obtain the weighted average interest. This is the single-weighted borrowing cost. Recently, the IBRD has obtained the interest total by multiplying the amount of the loan by the interest and the number of years to maturity, to take into account the fact that it has loans of varying maturities. The weighted averaged interest obtained from this calculation is called the double-weighted borrowing cost.

French

Domaine(s)
  • Prêts et emprunts

Spanish

Campo(s) temático(s)
  • Préstamos
Save record 5

Record 6 1997-03-17

English

Subject field(s)
  • Financial Accounting
CONT

Annual capital cost allocation is the theoretical dollar amount required to maintain the existing Transport Canada Aviation asset base. It is an amount determined as a percentage of the current asset base replacement value. The percentage, called the composite reinvestment factor rate, represents the average weighted depreciation rate of all Transport Canada Aviation fixed assets.

Key term(s)
  • asset base

French

Domaine(s)
  • Comptabilité générale
Key term(s)
  • actifs à court terme

Spanish

Save record 6

Record 7 1996-02-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

The opportunity cost of using investment resources in a project rather than in their next best alternative use; usually expressed in the form of an interest rate. The reduction in non-project benefits in relation to project objectives that is a result of using capital in the project. In practice, usually a weighted average calculation of the cost of securing project capital from various sources. In financial analysis, the weighted average cost to the firm or farm of equity capital and of borrowed capital from likely sources. In economic analysis, usually the weighted average cost of capital to the economy as a whole, but sometimes the weighted average cost of capital to the public sector. The rate at which benefits and costs are discounted in calculating the net present worth, the net benefit-investment ratio, or the benefit-cost ratio. The cut-off rate for project analysis, and hence the minimum acceptable internal rate of return.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Es el costo de oportunidad de utilizar los recursos de inversión de un proyecto en lugar de en su mejor utilización opcional siguiente en orden de rentabilidad. Usualmente, se expresa en forma de una tasa de interés. Es la reducción en beneficios ajenos al proyecto en relación con los objetivos del proyecto que resulta de utilizar capital en el proyecto. En la práctica es usualmente un cálculo del promedio ponderado del costo de obtener de varias fuentes capital para el proyecto. En el análisis financiero, es el costo medio ponderado para la empresa o la finca del capital social y del capital tomado en préstamo de fuentes posibles. En el análisis económico, suele ser el costo medio ponderado del capital para la economía en conjunto, pero en ocasiones es el costo medio ponderado del capital para el sector público. Es la tasa a la cual se actualizan los costos y beneficios al calcular el valor neto actual, la relación inversión-beneficio neto o la relación beneficios-costos. Es la tasa de rentabilidad aceptable para el análisis de proyectos y, por consiguiente, la tasa de rentabilidad interna mínima aceptable.

Save record 7

Record 8 1986-01-17

English

Subject field(s)
  • Market Prices
CONT

To calculate the average cost to the consumer, it is assumed that the market shares held by domestic manufacturers and importers will remain at 1983 levels during 1987-1996. The average incremental retail price equivalent(R. P. E.) would then be the weighted average of the manufacturer's and importer's estimates discussed above.

French

Domaine(s)
  • Prix (Commercialisation)

Spanish

Save record 8

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