Difference between revisions of "Proportional 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.| [pending revision] | [pending revision] |
(mZRbRvJtTVuHqrPa) |
(Undo revision 579 by 193.90.12.26 (talk)) |
||
| Line 1: | Line 1: | ||
| − | + | == 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] | ||
Revision as of 15:13, 11 April 2012
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.)
