accounting technique

• technika zúctovania

English-Slovak dictionary. 2013.

Look at other dictionaries:

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Delphi technique — A technique for predicting a future event or outcome, in which a group of experts are asked to make their forecasts, initially independently, and subsequently by consensus in order to discard any extreme views. In some circumstances subjective… …   Accounting dictionary

  • Throughput Accounting — (TA) is an alternative to cost accounting proposed by Eliyahu M. Goldratt [Eliyahu M. Goldratt and Jeff Cox The Goal ISBN 0 620 33597 1.] . Throughput accounting [Thomas Corbett Throughput Accounting ISBN 0 88427 158 7.] is not cost accounting or …   Wikipedia

  • Historical Cost Accounting Convention — An accounting technique that values an asset for balance sheet purposes at the price paid for the asset at the time of its acquisition. Bloomberg Financial Dictionary …   Financial and business terms

  • programme evaluation and review technique — PERT See: critical path analysis …   Accounting dictionary

  • Managerial risk accounting — is concerned with the generation, dissemination and use of risk related accounting information to managers within organisations to enable them to judge and shape the risk situation of the organisation according to the objectives of the… …   Wikipedia

  • Constraints accounting — (CA) is an accounting reporting technique, consistent with a process of ongoing improvement (POOGI). It is an implementation of the Theory of Constraints. It is a development of throughput accounting. CA includes: explicit consideration of the… …   Wikipedia

  • Program Evaluation and Review Technique — For other uses, see Pert (disambiguation). PERT network chart for a seven month project with five milestones (10 through 50) and six activities (A through F). The Program (or Project) Evaluation and Review Technique, commonly abbreviated PERT, is …   Wikipedia

  • Tax Lot Accounting — A record keeping technique that traces the dates of purchase and sale, cost basis, and transaction size for each security in your portfolio, even if you make more than one trade in the same security. The goal is to minimize the net present value… …   Investment dictionary

  • Метод оценки и пересмотра планов (PROGRAM EVALUATION AND REVIEW TECHNIQUE, PERT)  — Методика планирования и контроля работ по проекту. Согласно этой методике, весь проект «разбивается» на ряд подзадач, и для каждой задачи оценивается время, необходимое для ее выполнения, каждой задаче также назначается приоритет выполнения …   Словарь терминов по управленческому учету

  • breakeven analysis — cost volume profit analysis; = CVP analysis The technique used in management accounting in which costs are analysed according to cost behaviour characteristics into fixed costs and variable costs and compared to sales revenue in order to… …   Accounting dictionary

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