Difference between revisions of "Direct costs"
From ControllingWiki
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.| [unchecked revision] | [unchecked revision] |
(New page: == IGC-DEFINITION (abbreviated) == '''Direct costs'''<br> Direct costs can be assigned (or posted) by means of a voucher and without using a key to the specific object in question. These o...) |
|||
| Line 1: | Line 1: | ||
== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''Direct costs'''<br> | + | '''Direct costs / [[:de:Einzelkosten|Einzelkosten]]'''<br> |
Direct costs can be assigned (or posted) by means of a voucher and without using a key to the specific object in question. These objects may be broken down into products, services, orders, cost objects, projects, profit centers, divisions, cost centers (departments, regions, branches). | Direct costs can be assigned (or posted) by means of a voucher and without using a key to the specific object in question. These objects may be broken down into products, services, orders, cost objects, projects, profit centers, divisions, cost centers (departments, regions, branches). | ||
It is particularly important to make sure that every amount, when first registered, is charged as direct costs to a cost center or an order and not assigned elsewhere by key. Keeping to this rule is the foundation of an accounting system based on management responsibility. | It is particularly important to make sure that every amount, when first registered, is charged as direct costs to a cost center or an order and not assigned elsewhere by key. Keeping to this rule is the foundation of an accounting system based on management responsibility. | ||
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
| − | |||
== Source == | == Source == | ||
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
Revision as of 14:29, 13 December 2010
IGC-DEFINITION (abbreviated)
Direct costs / Einzelkosten
Direct costs can be assigned (or posted) by means of a voucher and without using a key to the specific object in question. These objects may be broken down into products, services, orders, cost objects, projects, profit centers, divisions, cost centers (departments, regions, branches).
It is particularly important to make sure that every amount, when first registered, is charged as direct costs to a cost center or an order and not assigned elsewhere by key. Keeping to this rule is the foundation of an accounting system based on management responsibility.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
