Difference between revisions of "Costs / Cost accounting"
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
'''Costs / Cost accounting'''<br> | '''Costs / Cost accounting'''<br> | ||
| − | Costs are the value-based consumption of goods and services for the production of output. The valuation standards depend on the requirements of the management ([[decision accounting]] and [[responsibility accounting]]). | + | Costs are the value-based consumption of goods and services for the production of output. The valuation standards depend on the requirements of the management ([[decision accounting]] and [[responsibility accounting]]). → [[Cost cube]] |
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.)] | ||
Revision as of 09:12, 1 September 2010
IGC-DEFINITION (abbreviated)
Costs / Cost accounting
Costs are the value-based consumption of goods and services for the production of output. The valuation standards depend on the requirements of the management (decision accounting and responsibility accounting). → Cost cube
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
