|
DEFINITION
|
CONCEPT
|
remains at the end of a period after discounting sales :
|
final inventory |
expense and process necessary to manufacture a good or to generate a service :
|
production costs |
determines the point in time at which sales will exactly cover costs :
|
Balance Point |
|
DEFINITION
|
CONCEPT
|
amount that the consumer must pay to the seller to be able to acquire a certain good :
|
sale price |
costs that the company must pay regardless of its level of operation :
|
fixed costs |
changes depending on whether the company increases or decreases the production or commercialization :
|
variable costs |
|
DEFINITION
|
CONCEPT
|
report that supports the figures of inventories, production costs and cost of sales for each period :
|
cost statement |
any good that is transformed during a production process :
|
raw material |
set of costs incurred during the manufacture of products or provision of services of a company :
|
prime costs |
value that the company must invest so that the final customer receives the product or service :
|
selling costs |
recorded at the beginning of an accounting year :
|
Initial inventory |
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