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Себестоимость, стоимость, затраты
| Глоссарий терминов по МСФО |
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Cost, английский
- Of activities, both direct and indirect, involving any negative impact, including money, time, labour, disruption, goodwill, political and intangible losses
- Стоимость, выраженная в деньгах или ресурсах;
- Себестоимость (в смп) ;издержки; затраты (в снс) в отношении совокупности; «себестоимость» в снс используется лишь применительно к отдельным продуктам; стоимость, см. value; price
- Purchase price paid for property or the value of the exchange for which property is given.
- See: utility. cottrel-munro-zipser technique see: principal components analysis.
- Издержки
- The consumption of resources such as labour time, capital, materials, fuels, etc. as the consequence of an action. in economics, all resources are valued at their opportunity cost, which is the value of the most valuable alternative use of the resources. costs are defi ned in a variety of ways and under a variety of assumptions that affect their value. the negative of costs are benefi ts and often both are considered together, for example, net cost is the difference between gross costs and benefi ts. private costs are carried by individuals, companies or other entities that undertake the action. social costs include additionally the external costs for the environment and for society as a whole, for example, damage costs of impacts on ecosystems, economies and people due to climate change. total cost includes all costs due to a specifi c activity; average (unit, specifi c) cost is total costs divided by the number of units generated; marginal or incremental cost is the cost of the last additional unit. project costs of a renewable energy project include investment cost (costs, discounted to the starting year of the project, of making the renewable energy device ready to commence production); operation and maintenance (o&m) costs (which occur during operation of the renewable energy facility); and decommissioning costs (which occur once the device has ceased production to restore the state of the site of production). lifecycle costs include all of the above discounted to the starting year of a project. levelized cost of energy (see annex ii) is the unique cost price of the outputs (us cent/kwh or usd/gj) of a project that makes the annex i glossary, acronyms, chemical symbols and prefi xes present value of the revenues (benefi ts) equal to the present value of the costs over the lifetime of the project. see also discounting and present value. there are many more categories of costs labelled with names that are often unclear and confusing, for example, installation costs may refer to the hardware equipment installed, or to the activities to put the equipment in place. cost–benefi t analysis: monetary measurement of all negative and positive impacts associated with a given action. costs and benefi ts are compared in terms of their difference and/or ratio as an indicator of how a given investment or other policy effort pays off seen from the society’s point of view. cost-effectiveness analysis: a reduction of cost–benefi t analysis in which all the costs of a portfolio of projects are assessed in relation to a fi xed policy goal. the policy goal in this case represents the benefi ts of the projects and all the other impacts are measured as costs or as negative costs (benefi ts). the policy goal can be, for example, realizing particular renewable energy potentials.
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Риск разработки (в добыв.отраслях), русский
Имущество, используемое для коммерческих целей, русский
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