Page 3 - Cost Dictionary

EARNINGS EARNINGS EBIT

REPORT A company's profits

An official document A company's or in a particular

that gives details of a industry's profits in a period, before taking

company's profit or loss particular period away interest charges

for a particular period and tax payments

Ganancias Antes de

Estado de Resultados Ganancias Impuestos e Intereses

ENDING

EFFICIENCY EQUITY CAPITAL INVENTORY

A situation in which a The value of goods still

person, company, factory, The capital that a available for sale and held by a

etc. uses resources such company gets from company at the end of an

as time, materials, or selling shares rather accounting period. The dollar

labour well, without than borrowing money amount of ending inventory

can be calculated using
wasting any multiple valuation methods.

Productividad Patrimonio Inventario Final

FACTORY

EXPENSE FACTORY

OVEHEAD
An amount of money A building or set of Is the costs incurred

that a person or buildings in which during the

business spends in machines are used to manufacturing process,

order to do produce large amounts not including the costs
of direct labor and

something of manufactured goods
direct materials.

Gasto Fabrica C.I.F

FINISHED GOODS FIXED FIXED CHARGES

Are products that have ASSETS A business cost such as

completed the rent, interest, and
In business, buildings, insurance that does not

manufacturing process
equipment, and land change with the amount

but have yet to be sold
owned by a company of business that a

to customers
company does

Productos Elaborados Activos Fijos Gastos Fijos