conversion cost

conversion cost
Production costs incurred in converting *raw materials into *finished products. Raw materials costs are usually excluded from conversion cost calculations.

Auditor's dictionary. 2014.

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  • conversion cost — UK US noun [C] ► ACCOUNTING, PRODUCTION the cost of making products from raw materials during a production process: »Direct labor is counted as both a prime cost and a conversion cost. ► FINANCE the cost of changing from one type of currency,… …   Financial and business terms

  • conversion cost — The costs incurred in a production process as a result of which raw material is converted into finished goods. The conversion costs usually include direct labour and manufacturing overheads but exclude the costs of direct material itself …   Accounting dictionary

  • conversion cost — The costs incurred in a production process as a result of which raw material is converted into finished goods. The conversion costs usually include direct labour and manufacturing overheads but exclude the costs of direct material itself …   Big dictionary of business and management

  • conversion cost — noun : the combined total of direct labor cost and burden incurred in processing raw materials to a finished state …   Useful english dictionary

  • Cost per conversion — is an advertising and marketing term, describing the cost of acquiring a customer, typically calculated by dividing the total cost of an advertising campaign by the number of conversions. The definition of conversion varies depending upon the… …   Wikipedia

  • Cost per acquisition — is a method of advertising whereby the advertiser only pays when an advert delivers an acquisition. Moreover, CPA is very effective for an advertiser to pay because they only pay when the advertising has met its purpose. The publisher relies on… …   Wikipedia

  • Затраты на обработку (CONVERSION COST)  — Сумма прямых трудозатрат, косвенных материальных и производственных накладных расходов, которые напрямую или косвенно влияют на процесс превращения сырья и приобретенных позиций в пригодную для реализации готовую продукцию …   Словарь терминов по управленческому учету

  • Conversion Option — A clause associated with some adjustable rate mortgages that allows the borrower to convert the variable interest rate to a fixed rate within a certain time period, or at certain future dates. The conversion option is not free; an adjustable rate …   Investment dictionary

  • Conversion of non-Muslim places of worship into mosques — Hagia Sophia, an Eastern Orthodox church converted into a mosque on after Fall of Constantinople and since 1943 it has been converted into Museum …   Wikipedia

  • conversion — conversional, conversionary /keuhn verr zheuh ner ee, sheuh /, adj. /keuhn verr zheuhn, sheuhn/, n. 1. the act or process of converting; state of being converted. 2. change in character, form, or function. 3. spiritual change from sinfulness to… …   Universalium

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