Page 5 - Cost Dictionary

INDIRECT LABOUR INVENTORY JOB COST SHEET

The workers who are not A list of the materials

directly involved in The amount of goods a and labour costs for

producing goods or store or business has for the production of a

supplying services, or the sale at a particular time, quantity of goods or of

cost of paying those or their value providing a particular

service

workers Hoja de Costos por Orden

Mano de Obra Indirecta Inventario de Producción

JOB ORDER LAST-IN, FIRST-

COSTING OUT LIABILITIES

The calculation of the A method used to calculate Is something a

costs for materials and the value of products or

materials, in which the last person or company
labour relating to the

ones that are bought are owes, usually a sum
production of a quantity
considered to be the first of money

of goods or of a service that are sold or used

Costeo por Orden de Trabajo Ultimas en entrar, Pasivo

primeras en salir

OPENING
MANUFACTURING MATERIAL INVENTORY

COST Is the amount of

Is the sum of costs of all A physical substance inventory that a business

has on hand at the
resources consumed in that things can be beginning of an

the process of making a made from accounting period, such

product as a new fiscal year or

quarter
Material
Csoto de Fabricación Inventario Inicial

PERPETUAL PLANT AND PRIME COST

INVENTORY SISTEM EQUIPMENT

Is a method of accounting for Are a firm's expenses

inventory that records the sale Are physical or tangible

or purchase of inventory assets that are long- directly related to the

immediately through the use term assets that materials and labor

of computerized point-of-sale

systems and enterprise asset typically have a life of used in production.

management software more than one year Costo Directo de

Inventario Permanente Planta y Equipo Producción