cost pool


cost pool

Accounting dictionary. 2014.

Look at other dictionaries:

  • Cost pool — Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect… …   Wikipedia

  • activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask such questions as: • What staff are involved with the… …   Accounting dictionary

  • activity cost pool — cost pool In activity based costing, a collection of indirect costs grouped according to the activity involved. To identify the costs of each activity, cost pool managers will have to ask questions such as: • What staff are involved with the… …   Big dictionary of business and management

  • Activity Cost Pool — In managerial accounting, a set of costs which are incurred when certain operations are performed within the organization. By accounting for all of the costs incurred in a specific activity with a pool, it is simpler to assign those costs to… …   Investment dictionary

  • Накопитель (пул) затрат (COST POOL)  — См. Центр затрат (Cost Center) …   Словарь терминов по управленческому учету

  • Косвенные затраты групповые (INDIRECT COST POOL)  — Совокупность понесенных затрат, связанных одновременно с несколькими объектами отнесения затрат, которые невозможно связать с конкретным и единственным объектом отнесения затрат …   Словарь терминов по управленческому учету

  • cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity. When such factors can be clearly identified and measured,… …   Accounting dictionary

  • cost driver — In a system of activity based costing, any factor such as number of units, number of transactions, or duration of transactions that drives the costs arising from a particular activity When such factors can be clearly identified and measured, they …   Big dictionary of business and management

  • Pool e music — est un label de musiques électroniques fondé en 2002 par Antoine Clamaran et Laurent Pautrat. Sommaire 1 Historique 2 Artistes découverts par Pool e Music 3 Distinctions et récompenses (Disques d Or) …   Wikipédia en Français

  • pool — See commodity pool. The CENTER ONLINE Futures Glossary (1) For mortgage backed securities, a pool is a group of mortgage loans backing an individual security issue. (2) In funds transfer pricing systems, a pool is an aggregation of funds to… …   Financial and business terms


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