Проекты

[Тимур]

Вот цитата из этой бумаги из Главы 9. Estimate:

An estimate is a point in time during a project (the estimate date) where the past is measured on the basis of transactions, and future costs are estimated.

What are estimates applied for?
Estimates are applied to follow up on the expected total consumption on a fixed-price project. The consumption cost is compared to the contract value in order to control the expected profit on fixed-price projects.
Also, estimates are applied to
• calculate a completion percentage during the project.
• post WIP in order to match and recognize cost and revenue on the profit and loss account in the same ledger period.

То бишь речь идет об оценке проектов.