Budgeted Costs

Budgeted costs = standard/structure costs + level of employment of standard/product costs. Budgeted and actual costs variance is a central value in the costs analysis as a part of costs and services accounting. By providing further analysis possibilities it attempts to improve efficiency.

Source

ICV-Statement "Grundmodell für Kommunikations-Controlling"

Internet

[1]www.communicationcontrolling.de

First version by

ICV work group "Kommunikations-Controlling", leader: Dr. Reimer Stobbe