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HOJA COSTE [1 record]

Record 1 2006-11-09

English

Subject field(s)
  • Accounting
  • Cost Accounting
DEF

A statement showing a summation of the elements entering into the cost of a product. Collectively, cost sheets may serve as a subsidiary ledger supporting a "goods-in-process" or "finished-goods" control.

French

Domaine(s)
  • Comptabilité
  • Comptabilité analytique
DEF

Fiche sur laquelle on inscrit, sous forme de sommaire, les éléments du coût d'un produit ou d'un service.

CONT

L'ensemble des fiches de coût de revient peut servir de grand livre auxiliaire auquel correspond le compte collectif «Production en cours».

Key term(s)
  • feuille de coûts

Spanish

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

Informe o extracto que recoge todos los costes cargados a un trabajo, serie de producción o unidad. Generalmente se clasifican en costes de materiales, servicios adquiridos del exterior, mano de obra directa, gastos de energía, amortización y gastos generales.

OBS

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

Key term(s)
  • hoja de coste
  • hoja de costos
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