GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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16:52 Aug 23, 2015 |
Serbian to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: LogosART Croatia Local time: 04:52 | ||||||
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Summary of answers provided | ||||
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4 +1 | calculation |
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calculation Explanation: Calculation -------------------------------------------------- Note added at 5 min (2015-08-23 16:57:23 GMT) -------------------------------------------------- CALCULATION BY THE COST OF PRODUCTS AND SERVICES Calculation is accounting procedure by which purchasing, sales and other prices are determined. In manufacturing companies, the largest importance is given to calculation the of cost-price and sales price of produced and services.The main task of calculation is determination of those prices, but it also has another important tasks that is even more important than determination of prices, i.e. costs control and control of low operating costs. Calculation should help efforts for increasment of productivity and economy, as well as general business rationalization achievement. Calculation – determination of cost prices represents procedure of allocation of total costs on products. The aim of cost price determination is that each product burdened wich exact amount of cost. Determination of cost prices of products and services represents an important activity in the company, wich allows orientation of business towards market conditions which include customers and competition |
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