Difference between revisions of "Product costing scheme"
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| − | + | == IGC-DEFINITION (abbreviated) == | |
| + | '''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. | ||
| + | The best-known of these schemes, which is based on the method of product costing with activity units, is constructed as follows: | ||
| + | |||
| + | [[Image:Product costing scheme.png|x350px|]] | ||
| + | |||
| + | 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 15:12, 11 April 2012
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.)
