Difference between revisions of "Proportional costs"
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| − | + | == IGC-DEFINITION == | |
| + | '''Proportional costs / [[:de:Proportionale Kosten|Proportionale Kosten]]'''<br> | ||
| + | Proportional costs are [[Costs / Cost accounting|costs]] that arise because a product is manufactured or a service delivered. They are determined by the structure of the cost center service or of the product ([[bill of materials|bills of material]], [[work plan]]s, recipes). In the cost plan it is determined, which part of the costs will behave proportionally. If the actual output is lower than planned output, this means that proportional costs are converted into [[structure costs]], because they cannot ‘slip into’ the products. In the case that the output is higher than planned, the reverse happens and the structure costs are converted into proportional costs, which means, that an increased use of available capacity is made to achieve productive output. | ||
| + | Proportional costs are a synonym for variable costs. However, controllers would be well advised not to use the term variable costs since the [[cost cube|pairs of terms]] ‘controllable costs / imputed costs’ and [[product costs]] / structure costs are very often misleading or based on a wrong understanding, which leads to wrong decisions and communication barriers. | ||
| + | |||
| + | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
| + | |||
| + | == Source == | ||
| + | |||
| + | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
| + | |||
| + | == 18 Powerful Benefits Of Regular Physical Activity == | ||
| + | |||
| + | I was talking with a friend recently, and she was telling me how, during the winter time, when she would go to the gym, the place would be so empty, with only a few people, and how, when spring came, with summer also approaching, the place starting getting so crowded, and there were days when you just couldnt stretch your arms without hitting somebody, and it would be impossible for you to exercise and enjoy your time there. | ||
| + | |||
| + | [[http://goodvillenews.com/18-Powerful-Benefits-Of-Regular-Physical-Activity-bjoolO.html 18 Powerful Benefits Of Regular Physical Activity]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == A Young Girl with a Big Heart and an Old Man with a Lot of Flowers == | ||
| + | |||
| + | When I was very young (about ten or eleven years old), I heard that our neighbor, a retired physician, had lost his wife after a long illness. He was such a dear soul, and he had the most spectacular gardens in his backyard. The whole neighborhood could see his glorious flowers from the street. The backyard was a profusion of daisies and roses, snapdragons and lilies, hyacinths and columbines. I used to think there wasnt a flower in the world that he didnt grow. | ||
| + | |||
| + | [[http://goodvillenews.com/A-Young-Girl-with-a-Big-Heart-and-an-Old-Man-with-a-Lot-of-F-lg9.html A Young Girl with a Big Heart and an Old Man with a Lot of Flowers]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == 9-yr-old Helps Disabled Brother Finish Triathlons == | ||
| + | |||
| + | Over the weekend, brothers Cayden and Connor Long joined hundreds of other children as they competed in the first annual New England Kids Triathlon in Cambridge. The boys did not win the event -- they didnt even come close. But that didnt stop them from winning hearts across the Internet. The Long brothers are not your typical triathletes. Six-year-old Cayden has cerebral palsy and can neither walk nor talk. But thanks to the dedication of his older brother, Connor, the young boy has participated in several triathlons. A touching video | ||
| + | |||
| + | [[http://goodvillenews.com/9-yr-old-Helps-Disabled-Brother-Finish-Triathlons-mozmuF.html 9-yr-old Helps Disabled Brother Finish Triathlons]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == Seeking Silence & Stillness in the Rush of Business Life == | ||
| + | |||
| + | Pico Iyer -- essayist, author, travel writer and thinker -- has a unique perspective on many things. His physical domain ranges from California (where he lived as a child) and England (where he studied) to Cuba, North Korea and Ethiopia (which he visited) and Japan (where he resides). His mental domain knows no limiting boundaries. In this interview with Wharton associate dean and chief information officer Deirdre Woods and Knowledge@Wharton | ||
| + | |||
| + | [[http://goodvillenews.com/Seeking-Silence-Stillness-in-the-Rush-of-Business-Life-LCK85X.html Seeking Silence & Stillness in the Rush of Business Life]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == The Second Glance == | ||
| + | |||
| + | Have you ever cringed at the sight of a human being who is physically disfigured? David Roche, who was born with a facial disfigurement, spent years trying to hide from himself. At middle age, he discovered his inner beauty, his spirit and his strength, and he has dedicated his life to helping all people find the inner beauty within themselves and in others. | ||
| + | |||
| + | [[http://goodvillenews.com/The-Second-Glance-FDzaku.html The Second Glance]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
Latest revision as of 23:40, 20 August 2012
Contents
IGC-DEFINITION
Proportional costs / Proportionale Kosten
Proportional costs are costs that arise because a product is manufactured or a service delivered. They are determined by the structure of the cost center service or of the product (bills of material, work plans, recipes). In the cost plan it is determined, which part of the costs will behave proportionally. If the actual output is lower than planned output, this means that proportional costs are converted into structure costs, because they cannot ‘slip into’ the products. In the case that the output is higher than planned, the reverse happens and the structure costs are converted into proportional costs, which means, that an increased use of available capacity is made to achieve productive output.
Proportional costs are a synonym for variable costs. However, controllers would be well advised not to use the term variable costs since the pairs of terms ‘controllable costs / imputed costs’ and product costs / structure costs are very often misleading or based on a wrong understanding, which leads to wrong decisions and communication barriers.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
Source
18 Powerful Benefits Of Regular Physical Activity
I was talking with a friend recently, and she was telling me how, during the winter time, when she would go to the gym, the place would be so empty, with only a few people, and how, when spring came, with summer also approaching, the place starting getting so crowded, and there were days when you just couldnt stretch your arms without hitting somebody, and it would be impossible for you to exercise and enjoy your time there.
[18 Powerful Benefits Of Regular Physical Activity]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
A Young Girl with a Big Heart and an Old Man with a Lot of Flowers
When I was very young (about ten or eleven years old), I heard that our neighbor, a retired physician, had lost his wife after a long illness. He was such a dear soul, and he had the most spectacular gardens in his backyard. The whole neighborhood could see his glorious flowers from the street. The backyard was a profusion of daisies and roses, snapdragons and lilies, hyacinths and columbines. I used to think there wasnt a flower in the world that he didnt grow.
[A Young Girl with a Big Heart and an Old Man with a Lot of Flowers]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
9-yr-old Helps Disabled Brother Finish Triathlons
Over the weekend, brothers Cayden and Connor Long joined hundreds of other children as they competed in the first annual New England Kids Triathlon in Cambridge. The boys did not win the event -- they didnt even come close. But that didnt stop them from winning hearts across the Internet. The Long brothers are not your typical triathletes. Six-year-old Cayden has cerebral palsy and can neither walk nor talk. But thanks to the dedication of his older brother, Connor, the young boy has participated in several triathlons. A touching video
[9-yr-old Helps Disabled Brother Finish Triathlons]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
Seeking Silence & Stillness in the Rush of Business Life
Pico Iyer -- essayist, author, travel writer and thinker -- has a unique perspective on many things. His physical domain ranges from California (where he lived as a child) and England (where he studied) to Cuba, North Korea and Ethiopia (which he visited) and Japan (where he resides). His mental domain knows no limiting boundaries. In this interview with Wharton associate dean and chief information officer Deirdre Woods and Knowledge@Wharton
[Seeking Silence & Stillness in the Rush of Business Life]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
The Second Glance
Have you ever cringed at the sight of a human being who is physically disfigured? David Roche, who was born with a facial disfigurement, spent years trying to hide from himself. At middle age, he discovered his inner beauty, his spirit and his strength, and he has dedicated his life to helping all people find the inner beauty within themselves and in others.
[The Second Glance]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
