Difference between revisions of "Product costing scheme"
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(New page: == IGC-DEFINITION (abbreviated) == '''Product costing scheme'''<br> In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individu...) |
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''Product costing scheme'''<br> | + | '''Product costing scheme / [[:de:Kalkulationsschema|Kalkulationsschema]]'''<br> |
In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individual cost elements are to be assembled. | In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individual cost elements are to be assembled. | ||
The best-known of these schemes, which is based on the method of product costing with activity units, is constructed as follows: | The best-known of these schemes, which is based on the method of product costing with activity units, is constructed as follows: | ||
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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.)] | ||
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== 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 15:55, 13 December 2010
IGC-DEFINITION (abbreviated)
Product costing scheme / Kalkulationsschema
In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individual cost elements are to be assembled.
The best-known of these schemes, which is based on the method of product costing with activity units, is constructed as follows:
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
