| English | Turkish |
| ABC code for carrying cost classification | ABC kodlu stokta tutma maliyeti (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| Accelerated Cost Recovery System | Artan Maliyet Amortisman Sistemi (A system of depreciation that assigns depreciation methods to different classes of assets. Created by the Economic Recovery Tax Act of 1981 for U.S. tax purposes and modified by the Tax Reform Act of 1986) |
| accrued cost | tahakkuk eden maliyet (A transaction that is recorded in a profit and loss account by an expense transaction) |
| accumulated cost | birikmiş maliyet (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| actual cost | gerçek maliyet (The definite cost incurred in the performance of an activity) |
| actual cost of work performed | gerçekleştirilen çalışma fiili maliyeti (The actual costs incurred for work already performed by a resource on a task, up to the project status date or today's date) |
| adjusted cost | ayarlanmış maliyet (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| average cost period | ortalama maliyet dönemi (An interval of time that the program uses to calculate average costs of items that use the Average costing method. The program calculates an average cost for the ending date of each average cost period in which an inventory decrease takes place. This average cost is then applied to all inventory decreases with valuation dates in the average cost period) |
| capitalization of cost | maliyeti aktifleştirme (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| carrying cost | taşıma maliyeti (The cost of retaining inventory, whether raw materials, components, or finished goods. Carrying cost typically is expressed as a percentage of inventory value per year or other time period) |
| committed cost | taahhüt edilen maliyet (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| cost accounting | maliyet muhasebesi (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accumulation method | maliyet biriktirme yöntemi (The method used to classify and allocate transformation costs) |
| cost adjustment amount | maliyet ayarlama tutarı (The sum of the differences between the original purchase price of the goods and the final price, which includes any additional item charges, revaluation, or rounding amounts) |
| cost center | maliyet merkezi (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| Cost Increase | Maliyet Artışı (A calculated field that subtracts the total budgeted cost from the total actual cost and then divides that value by the total budgeted cost. This value is then multiplied by 100) |
| cost line | maliyet satırı (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost performance index | maliyet performans endeksi (The ratio of budgeted costs of work performed to actual costs of work performed [BCWP/ACWP]. The cumulative CPI [sum of the BCWP for all tasks divided by the sum of the ACWP for all tasks] can be used to predict whether a project will go over budget) |
| cost project | maliyet projesi (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost resource | maliyet kaynağı (A resource that doesn't depend on the amount of work on a task or the duration of a task, such as airfare or lodging) |
| cost template | maliyet şablonu (A method for applying estimates on fixed-price projects and investment projects) |
| current cost | cari maliyet (The most recent price of a product or service) |
| exact cost reversing | tam maliyet ters işlemi (The reversal of an inventory transaction, using the same cost for the reversing transaction, for example a return order or a credit memo, as was used in the original transaction) |
| fixed cost | sabit maliyet (A cost that does not vary with changes in product delivery throughput or output) |
| intangible cost | maddi olmayan maliyet (A cost that cannot be physically measured, such as the cost of poor quality) |
| least-cost routing | en düşük maliyetli yönlendirme (A process that performs reverse number lookup on one-number calls and then routes the call over an IP connection to the public switched telephone network (PSTN) gateway that is nearest to the location of the destination phone number) |
| low-cost asset | vergi değeri kalmayan sabit kıymet (In Australia, a depreciating asset that costs less than $1,000 (after GST credits or adjustments) as of the end of the income year when an organization starts to use it or when it is installed and ready for use for a taxable purpose) |
| Modified Accelerated Cost Recovery System | Düzeltilmiş Artan Maliyet Amortisman Sistemi (A method of accelerated depreciation permitted by tax codes that classifies depreciable assets into one of several recovery periods, each of which has a designated pattern of allowable depreciation) |
| second element cost | ek gider maliyeti (The capital expenditure on an asset that is incurred after an organization starts to hold it, such as cost of improving the assets in the pool) |
| standard cost price | standart maliyet fiyatı (The normal or ideal cost that is used as a comparison to the actual cost. For manufactured items, standard cost price includes labor, materials, and overhead. For purchased items, standard cost price includes purchase price plus transportation and other fees) |
| variable cost | değişken maliyet (A cost that varies based on production or sales volume) |
