Product costing scheme
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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.)