Betekenis van:
cost accounting

Voorbeeldzinnen

1. cost and management accounting;
2. Cost and accounting methodology
3. Breakdown of CELF's cost-accounting items — 1994
4. By the Cost Calculation Department at the Accounting Centre.
5. on accounting separation and cost accounting systems under the regulatory framework for electronic communications
6. When current cost accounting is adopted, provision of comparable historic cost data,
7. The European Regulators Group (ERG) [7] has provided an opinion on the revision of Commission Recommendation on accounting separation and cost accounting of 1998 which includes a detailed annex on aspects of cost accounting and accounting separation,
8. This Recommendation provides guidance on how to implement cost accounting and accounting separation under the new regulatory framework of 2002.
9. Such internal accounting systems shall operate on the basis of consistently applied and objectively justifiable cost accounting principles.
10. Accounting systems should be based on the principle of cost causation, such as activity based costing.
11. They shall be calculated, on the basis of generally accepted cost accounting principles, as follows:
12. Analytical accounting system: costs are allocated to PP’s organisational units by cost centres;
13. the cost accounting principles according to which separate accounts are maintained are clearly established.
14. Commission Recommendation 2005/698/EC of 19 September 2005 on accounting separation and cost accounting under the regulatory framework for electronic communications [4] has provided a framework for the consistent application of the specific provisions concerning cost accounting and accounting separation, with a view to improving the transparency of regulatory accounting systems, methodologies, auditing and reporting processes to the benefit of all parties involved.
15. This Recommendation provides guidance on how to implement cost accounting and accounting separation under the new regulatory framework of 2002. Recommendation 98/322/EC provides guidance on the implementation of cost accounting and accounting separation under the regulatory framework of 1998. The Recommendation of 1998 continues to apply in situations where Member States have not completed the review of existing obligations concerning cost accounting and accounting separation in accordance with Article 16 of Directive 2002/21/EC.