<?xml version="1.0" encoding="UTF-8"?>
<feed xmlns="http://www.w3.org/2005/Atom">
    <title>会計用語辞典</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/" />
    <link rel="self" type="application/atom+xml" href="http://kaikeii.fxglossary.net/atom.xml" />
    <id>tag:kaikeii.fxglossary.net,2008-02-05://5</id>
    <updated>2008-02-13T06:19:22Z</updated>
    <subtitle>会計用語集・会計用語辞典</subtitle>
    <generator uri="http://www.sixapart.com/movabletype/">Movable Type Publishing Platform 4.01</generator>

<entry>
    <title>標準原価</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-155.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.909</id>

    <published>2008-02-13T06:17:59Z</published>
    <updated>2008-02-13T06:19:22Z</updated>

    <summary>原価標準に、生産量を乗じて計算して出された原価の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="は行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>原価標準に、生産量を乗じて計算して出された原価の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>部門別原価計算</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-154.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.908</id>

    <published>2008-02-13T06:14:11Z</published>
    <updated>2008-02-13T06:16:57Z</updated>

    <summary>費目別計算で得られた原価要素を原価部門別に部類集計する方法の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="は行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>費目別計算で得られた原価要素を原価部門別に部類集計する方法の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>費目別原価計算</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-153.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.907</id>

    <published>2008-02-13T06:06:49Z</published>
    <updated>2008-02-13T06:12:43Z</updated>

    <summary>原価の実際発生額を費目別に分類して計算する原価計算方法の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="は行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>原価の実際発生額を費目別に分類して計算する原価計算方法の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>直接原価計算</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-152.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.906</id>

    <published>2008-02-13T06:04:07Z</published>
    <updated>2008-02-13T06:06:20Z</updated>

    <summary>原価要素を変動費と固定費に分類して、変動費を直接原価として、固定費を期間費用とす...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="た行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>原価要素を変動費と固定費に分類して、変動費を直接原価として、固定費を期間費用とする原価計算方法の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>固定費</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-151.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.905</id>

    <published>2008-02-13T05:58:02Z</published>
    <updated>2008-02-13T06:01:31Z</updated>

    <summary>変化しない原価の事...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="か行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>変化しない原価の事</p>]]>
        
    </content>
</entry>

<entry>
    <title>変動費</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-150.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.904</id>

    <published>2008-02-13T05:51:26Z</published>
    <updated>2008-02-13T05:56:44Z</updated>

    <summary>操業度の変動に比例して変動する原価の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="は行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>操業度の変動に比例して変動する原価の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>損益分岐点</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-149.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.903</id>

    <published>2008-02-13T05:46:45Z</published>
    <updated>2008-02-13T05:50:31Z</updated>

    <summary>企業の損益の計算上、損益と利益の分かれ目となる売上高の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="さ行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>企業の損益の計算上、損益と利益の分かれ目となる売上高の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>単純総合原価計算</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-148.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.902</id>

    <published>2008-02-13T05:44:30Z</published>
    <updated>2008-02-13T05:45:47Z</updated>

    <summary>同種の製品を連続的に生産している場合に適用する原価計算のこと。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="た行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>同種の製品を連続的に生産している場合に適用する原価計算のこと。</p>]]>
        
    </content>
</entry>

<entry>
    <title>総合原価計算</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-147.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.901</id>

    <published>2008-02-13T05:41:18Z</published>
    <updated>2008-02-13T05:43:44Z</updated>

    <summary>同種の製品を連続的に計算する生産形態に適した原価計算の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="さ行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>同種の製品を連続的に計算する生産形態に適した原価計算の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>実際原価計算</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-146.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.900</id>

    <published>2008-02-13T05:37:48Z</published>
    <updated>2008-02-13T05:40:32Z</updated>

    <summary>実際原価に基づく原価計算のこと...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="さ行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>実際原価に基づく原価計算のこと</p>]]>
        
    </content>
</entry>

<entry>
    <title>原価計算期間</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-145.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.899</id>

    <published>2008-02-13T05:36:28Z</published>
    <updated>2008-02-13T05:37:13Z</updated>

    <summary>原価計算を行う期間の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="か行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>原価計算を行う期間の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>経費</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-144.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.898</id>

    <published>2008-02-13T05:21:34Z</published>
    <updated>2008-02-13T05:22:20Z</updated>

    <summary>材料費、労働費以外の費用の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="か行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>材料費、労働費以外の費用の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>材料費</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-143.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.897</id>

    <published>2008-02-13T05:18:58Z</published>
    <updated>2008-02-13T05:20:14Z</updated>

    <summary>原料、材料で生じる費用の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="さ行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>原料、材料で生じる費用の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>個別原価計算</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-142.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.896</id>

    <published>2008-02-13T05:16:51Z</published>
    <updated>2008-02-13T05:18:22Z</updated>

    <summary>製品の原価を個別的に計算する方法の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="か行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>製品の原価を個別的に計算する方法の事。</p>]]>
        
    </content>
</entry>

<entry>
    <title>原価計算基準</title>
    <link rel="alternate" type="text/html" href="http://kaikeii.fxglossary.net/2008/02/post-141.html" />
    <id>tag:good-kikaku.sakura.ne.jp,2008:/marktyougo//5.895</id>

    <published>2008-02-13T05:15:16Z</published>
    <updated>2008-02-13T05:16:09Z</updated>

    <summary>原価計算の、実践規模の事。...</summary>
    <author>
        <name>FXmaster</name>
        
    </author>
    
        <category term="か行" scheme="http://www.sixapart.com/ns/types#category" />
    
        <category term="原価用語" scheme="http://www.sixapart.com/ns/types#category" />
    
    
    <content type="html" xml:lang="ja" xml:base="http://kaikeii.fxglossary.net/">
        <![CDATA[<p>原価計算の、実践規模の事。</p>]]>
        
    </content>
</entry>

</feed>
