Difference between revisions of "Costs"
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Costs accrue as a rule for services (costs are as a rule linked to services). Instead of costs accounting there is also the accurate term of costs and services accounting. Costs are typically described according to the following aspects: | Costs accrue as a rule for services (costs are as a rule linked to services). Instead of costs accounting there is also the accurate term of costs and services accounting. Costs are typically described according to the following aspects: | ||
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• degree to which costs can be influenced/changed (in short/long term) | • degree to which costs can be influenced/changed (in short/long term) | ||
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• type of activities/process character (structural costs (fix)/production costs (proportional)). | • type of activities/process character (structural costs (fix)/production costs (proportional)). | ||
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• possibility of registration/allocation (direct costs vs. overhead costs). | • possibility of registration/allocation (direct costs vs. overhead costs). | ||
Revision as of 08:54, 17 October 2011
Costs describe target-oriented use of goods and services valued according to prices. The use is caused by the company performance or performance evaluation (costs concept in terms of value).
The assessment of this resources consumption improves -> efficiency.
Costs accrue as a rule for services (costs are as a rule linked to services). Instead of costs accounting there is also the accurate term of costs and services accounting. Costs are typically described according to the following aspects:
• degree to which costs can be influenced/changed (in short/long term)
• type of activities/process character (structural costs (fix)/production costs (proportional)).
• possibility of registration/allocation (direct costs vs. overhead costs).
Source
ICV-Statement „Grundmodell für Kommunikations-Controlling“
Internet
[1]www.communicationcontrolling.de
First version by
ICV work group "Kommunikations-Controlling", leader: Dr. Reimer Stobbe
