Je was op zoek naar: proizvajalni stroški prodanih količin (Sloveens - Engels)

proizvajalni stroški
production cost

vrednost prodanih količin
value of quantities sold

vrednost prodanih količin dostavljenih industriji
value of quantities sold and delivered to industry

znesek preračuna na raven ali preračunani znesek stroškov prodanih količin;
the amount of the adjustment to or the adjusted amount of cost of sales;

nabavno vrednost prodanih količin in amortizacijo evidentira po dnevnih vrednostih ob porabi;
cost of sales and depreciation are recorded at current costs at the time of consumption;

nerazporejeni splošni proizvajalni stroški se obravnavajo kot odhodki v obdobju, v katerem se pojavijo.
unallocated overheads are recognised as an expense in the period in which they are incurred.

spremenljivi splošni proizvajalni stroški se razporedijo na vsako proizvedeno enoto na temelju dejanske uporabe proizvajalnih sredstev.
variable production overheads are allocated to each unit of production on the basis of the actual use of the production facilities.

metode dnevnih vrednosti nasploh zahtevajo upoštevanje vpliva za podjetje značilnih sprememb cen na amortizacijo in stroške prodanih količin.
current cost methods generally require recognition of the effects on depreciation and cost of sales of changes in prices specific to the enterprise.

tako je tudi sektor sadja in zelenjave pogosto predmet velikih tržnih nihanj: nihanj cen in trženih ali prodanih količin.
thus, the fruit and vegetables sector is also often subjected to major market variations: variations in price and amounts marketed or sold.

nabavna cena ali proizvajalni stroški ali pri nadomestni osnovi merjenja poštena vrednost ali prevrednoten znesek na začetku in koncu poslovnega leta;
the purchase price or production cost, or where an alternative basis of measurement has been followed, the fair value or revalued amount at the beginning and end of the financial year;

izbira razčlenitve po metodi stroškov prodanih količin ali po metodi narave odhodkov je odvisna tako od navad in panoge kot tudi od vrste organizacije.
the choice of analysis between the cost of sales method and the nature of expenditure method depends on both historical and industry factors and the nature of the organisation.

vsaj od konca leta 1994 je družba federacciai svojo organizacisjko dejavnost zasnovala bolj sistematično, tako glede cen kot proizvedenih in prodanih količin jekla za armiranje betona.
from at least the end of 1994 federacciai structured its business activities more systematically, as regards both the prices and quantities of reinforcing bar produced and sold.

ker pa so informacije o naravi odhodkov koristne pri napovedovanju finančnih tokov v prihodnosti, se zahteva dodatno razkritje, kadar se uporablja razvrstitev po stroških prodanih količin.
however, because information on the nature of expenses is useful in predicting future cash flows, additional disclosure is required when the cost of sales classification is used.

proizvajalni stroški se dobijo tako, da se k stroškom, ki se neposredno pripišejo gradnji ali izdelavi zadevnega sredstva, prišteje nabavna vrednost porabljenih surovin in potrošnega materiala.
the production cost shall be obtained by adding to the acquisition price of the raw materials and consumables used the costs directly attributable to the production of the asset in question.

popoln inšpekcijski pregled se opravi pri vsaj 15 % prodanih količin sleda, skuše in šura v določenih pristaniščih, pri čemer mora referenčno merilo temeljiti na analizi tveganja.
at least 15 % of the quantities sold of herring, mackerel and horse mackerel in designated ports shall be subject to full inspection, the benchmark should be based on a risk analysis.

spremenljivi posredni proizvajalni stroški pa so tisti posredni stroški pri proizvajanju, katerih spreminjanje je neposredno ali skoraj neposredno povezano z obsegom proizvodnje; takšni so stroški posrednega materiala in posrednega dela.
variable production overheads are those indirect costs of production that vary directly, or nearly directly, with the volume of production, such as indirect materials and indirect labour.

nabavna vrednost ali proizvajalni stroški stalnega sredstva, katerega uporaba je časovno omejena, se zmanjšajo za popravke vrednosti, ki se izračunajo tako, da se taka sredstva v dobi uporabnosti sistematično amortizirajo.
the acquisition price or production cost of fixed assets whose use is limited in time shall be reduced by means of valuation adjustments calculated in such a way as to depreciate those assets systematically over their useful life.

po tem stališču dobiček praviloma odseva učinke sprememb splošne ravni cen na amortizacijo, stroške prodanih količin in čiste denarne postavke, pri čemer se uporabi ustrezni indeks, o njem pa se poroča po zagotovitvi splošne kupne moči kapitala v podjetju.
under this approach, income normally reflects the effects, using an appropriate index, of general price level changes on depreciation, cost of sales and net monetary items and is reported after the general purchasing power of the shareholders' equity in the enterprise has been maintained.

prihodki x nabavna vrednost (proizvajalni stroški) prodanih količin (x) kosmati dobiček x drugi prihodki od poslovanja x stroški prodajanja (x) stroški splošnih služb (x) drugi odhodki za poslovanje (x) dobiček iz poslovanja x
revenue x cost of sales (x) gross profit x other operating income x distribution costs (x) administrative expenses (x) other operating expenses (x) profit from operating activities x

vsa osnovna sredstva, ki se lahko uporabljajo več kot eno leto in niso potrošno blago, katerih nabavna cena ali proizvajalni stroški so višji od navedenih v računovodskih pravilih, določenih v členu 133 finančne uredbe, se vpišejo v evidenco in evidentirajo na kontih osnovnih sredstev.“
all items acquired with a period of use greater than one year, which are not consumables, and whose purchase price or production cost is higher than that indicated in the accounting rules adopted under article 133 of the financial regulation shall be entered in the inventory and recorded in the fixed assets accounts."