原価計算に関する用語の英訳・和訳・定義・意味を掲載しております。
原価計算用語一覧
| 日本語(Japanese) | 英語(English) | 定義・意味(Definition and meaning) |
| 原価計算 | cost accounting | |
| 経済的情報 | economic information | |
| 異なる目的には、異なる原価を | different costs for different purposes | |
| アメリカ会計学会 | American Accounting Association | |
| 価値の放出額 | release of value | |
| 金額 | dollar amount | |
| 支出原価 | outlay costs | |
| 機会原価 | opportunity costs | |
| 最大の逸失利益額 | the maximum contribution foregone | |
| 意思決定用の原価 | costs for decision making | |
| 形態別分類 | classification by nature | |
| 製品との関連における分類 | classification of costs in their relation to the project | |
| 直接材料費 | direct materials | |
| 直接労務費 | direct labor | |
| 直接経費 | direct expenses | |
| 間接材料費 | indirect materials | |
| 間接労務費 | indirect labor | |
| 間接経費 | indirect expenses | |
| 加工費 | conversion costs | |
| 製造原価 | manufacturing costs; factory costs | |
| 販売費 | distribution costs; selling costs | |
| 管理費 | administrative expenses | |
| 一般管理費 | general administrative expenses | |
| 営業費 | non-manufacturing costs; commercial expenses | |
| 総原価 | total costs | |
| 作業工具 | hand tools | |
| 資産 | assets | |
| 努力 | efforts | |
| 成果 | accomplishments | |
| 将来利益を獲得する潜在的能力 | service potential | |
| 生ける原価 | unexpired costs | |
| 費用 | expenses | |
| 死せる原価 | expired costs | |
| 損失 | loss | |
| 費目別計算 | cost type accounting; cost category accounting; cost-type accounting | |
| 部門別計算 | cost center accounting; cost centre accounting | |
| 費目別・部門別の結合計算 | a combined cost type and cost center accounting | |
| 製品別計算 | product cost accounting; cost object accounting | |
| 原価単位 | cost unit; costing unit | |
| 原価計算制度 | cost accounting system | |
| 特殊原価制度 | special cost studies | |
| 原価計算 | costing | |
| 一般会計 | general accounting | |
| 伝統的接近方法 | traditional approach | |
| 貢献利益的接近方法 | contribution approach | |
| 全部原価計算 | absorption costing; full costing; full-cost accounting | 全部原価計算では、固定費を含む全ての原価が製造原価に集計される。 In absorption costing (full costing or full-cost accounting), the cost of production includes all costs including fixed costs. |
| 直接原価計算 | direct costing; variable costing ; marginal costing | 直接原価計算では、製造に直接関連する変動費のみが製造原価に集計される。 In direct costing (variable costing or marginal costing), the cost of production only includes the variable costs directly related to production. |
| 職能別原価分類 | functional cost classification | |
| 収益との関連における原価の同質性 | homogeneity of costs in relation to revenue | |
| 同質性 | homogeneous | |
| 製品原価 | product costs | |
| 期間原価 | period costs | |
| 経営活動の量 | business volume | |
| 現金支出原価(現金支出を伴う原価) | out-of-pocket costs | |
| 短期原価 | short-run costs | |
| 長期原価 | long-run costs | |
| 固定費を回収し利益を獲得するための貢献額 | contribution to fixed costs and profit | |
| 部分原価計算 | marginal costing; direct costing | |
| 限界原価計算 | limit calculation | |
| 差額原価 | differential costs; avoidable costs | |
| 全部原価 | full costs | |
| 実際原価 | actual costs; historical costs | |
| 予定原価 | predetermined costs | |
| 標準原価 | standard costs | |
| 見積原価 | estimated costs | |
| 原価基準 | cost basis | |
| 原価見積 | cost estimate | |
| 勘で予定した原価 | will cost | |
| 規範原価 | should cost | |
| 原価計算の形態 | types of cost system | |
| 個別原価計算 | job-order cost system | |
| バッチ | batch | |
| ロット | lot | |
| 製造指図書 | production order | |
| 受注生産経営 | job shop | |
| 仕様書 | specifications | |
| 特定製品製造指図書 | special production order | |
| 指図書別原価計算 | specific order cost system; production order cost system | |
| ロット別個別原価計算 | job-lot costing; lot costing | |
| 総合原価計算 | process cost system | |
| 大量生産 | mass production | |
| 流れ生産 | flow production | |
| 平均単位原価 | average unit cost | |
| 継続製造指図書 | continuous production order; process production order | |
| 製造部門 | manufacturing department | |
| 工程 | process | |
| 純粋総合原価計算 | single product; single process costing | |
| 組織便覧 | organization manual | |
| 組織図 | organization chart | |
| 意思決定センター | decision center | |
| 責任センター | responsibility center | |
| 原価センター | cost center | |
| 利益センター | profit center | |
| 投資センター | investment center | |
| 収益センター | revenue center | |
| 投下資本利益率 | return on investment | |
| 残余利益 | residual income | |
| 責任会計 | responsibility accounting | |
| 注意喚起情報 | attention directing information | |
| 勘定科目分類表 | chart of accounts | |
| 会計資料の多元的分類 | multidimensional classification of accounting data | |
| 数字コーディング・システム | numerical coding system | |
| 管理可能費 | controllable costs | |
| 管理不能費 | uncontrollable costs | |
| 自己管理可能費 | costs controllable by me | |
| 他人管理可能費 | costs controllable by others | |
| 完全な影響力 | complete influence | |
| 重要な影響力 | significant influence | |
| 個別費 | specific costs ; traceable costs | |
| 共通費 | common costs | |
| コスト・ビヘイビァー | cost behavior | |
| 経営活動の量；営業量；業務量 | business volume | |
| 営業量の変化による原価の分類 | cost-volume classification ; cost classification with changes in activity | |
| 操業度 | percentage of capacity | |
| コスト・ビヘイビァーの類型 | cost behavior patterns | |
| 変動費 | variable costs | |
| 技術的変動費 | engineered variable costs | |
| 自由裁量変動費 | discretionary variable costs | |
| 固定費 | fixed costs | |
| 正常操業圏 | normal range of activity ; relevant range | |
| 自由裁量固定費 | discretionary fixed costs ; managed or programmed fixed costs | |
| 拘束固定費 | committed fixed costs | |
| 準変動費 | semi-variable costs ; mixed costs | |
| 準固定費 | semi-fixed costs ; step costs | |
| アクティビティ・コスト | activity costs | |
| キャパシティ・コスト | capacity costs | |
| 原価の発生源泉 | origin of costs |
参考文献・サイト
岡本清（2000）『原価計算（六訂版）』国元書房
Andreas Taschner, and Michel Charifzadeh, Management and Cost Accounting, Weinheim: Wiley-VCH, 2016.
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