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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.- 09:42, 25 August 2010 diff hist 0 N File:Objective.png
- 09:37, 25 August 2010 diff hist +1,659 N Transfer prices New page: == IGC-DEFINITION == '''Transfer prices'''<br> The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchangi...
- 09:34, 25 August 2010 diff hist +819 N Responsibility accounting New page: == IGC-DEFINITION (abbreviated) == '''Responsibility accounting'''<br> The whole management accounting system should be constructed on the principle of responsibility. Since managers are a...
- 09:31, 25 August 2010 diff hist +2,120 N Corporate policy New page: == IGC-DEFINITION (abbreviated) == '''Corporate policy'''<br> Corporate policy has the task of harmonising external interests in the company and purposes that determine the company with in...
- 09:24, 25 August 2010 diff hist +897 N Cost allocation New page: == IGC-DEFINITION (abbreviated) == '''Cost allocation'''<br> Cost allocation refers to the charging of cost centers or cost objects with structure costs from cost centers upstream without ...
- 08:50, 25 August 2010 diff hist +876 N Target costing New page: == IGC-DEFINITION == '''Target costing'''<br> Target costing is the concept of market-oriented target cost management, which applies in the early phases of product development. With target...
- 08:48, 25 August 2010 diff hist +715 N Bill of materials New page: == IGC-DEFINITION (abbreviated) == '''Bill of materials'''<br> A bill of materials contains information about the components of a product and lists the purchased parts and the self-produce...
- 08:34, 25 August 2010 diff hist +970 N Structure costs New page: == IGC-DEFINITION == '''Structure costs'''<br> Structure costs are costs caused through the organisational framework in purchasing, in marketing, in research into new products, in the admi...
- 08:28, 25 August 2010 diff hist +1,660 N Strategy New page: == IGC-DEFINITION (abbreviated) == '''Strategy'''<br> In the market economy, the term strategy is used to refer to thinking in terms of competitive advantages. Strategic planning aims to ...
- 08:20, 25 August 2010 diff hist +1,637 N Standard costing New page: == IGC-DEFINITION == '''Standard costing'''<br> Standard costing is a cost accounting method where all input and output units are always calculated at standardised rates. Supplies from sto...
- 08:14, 25 August 2010 diff hist +902 N Flexible budget New page: == IGC-DEFINITION == '''Flexible budget'''<br> The flexible budget shows the planned costs for the actual output.<br> As a calculation: flexible budget = (actual activity x proportional pl...
- 08:12, 25 August 2010 diff hist 0 N File:Flexible budget.png current
- 08:05, 25 August 2010 diff hist +1,193 N Variance analysis / comparison of budgeted and actual figures CBA New page: == IGC-DEFINITION (abbreviated) == '''Variance analysis / comparison of budgeted and actual figures CBA'''<br> Variance analysis in a broader sense is the comparison between actual values ...
- 08:02, 25 August 2010 diff hist +1,126 N Risk management New page: == IGC-DEFINITION (abbreviated) == '''Risk management'''<br> Risk in the entrepreneurial sense is a combination of the probability of a certain damage and the size of its financial consequ...
- 07:42, 25 August 2010 diff hist +769 N Return on Investment ROI New page: == IGC-DEFINITION == '''Return on Investment ROI'''<br> The Return on Investment is what should ‘come back’ from the investment. It therefore represents the profit goal. The profit is ...
- 07:37, 25 August 2010 diff hist 0 N File:ROIe.png
- 07:33, 25 August 2010 diff hist +1,187 N Return on Capital Employed ROCE New page: == IGC-DEFINITION == '''Return on Capital Employed ROCE'''<br> Return on Capital Employed is the profitability of those assets for which on the capital side interest is paid. Starting poin...
- 07:31, 25 August 2010 diff hist 0 N File:ROCEe.png current
- 07:27, 25 August 2010 diff hist +847 N Product costs New page: == IGC-DEFINITION == '''Product costs'''<br> Product costs are the costs that ‘slip into’ the product, determining its physical existence. The technical background for this is the bill...
- 07:24, 25 August 2010 diff hist +1,465 N Proportional costs New page: == IGC-DEFINITION == '''Proportional costs'''<br> Proportional costs are costs that arise because a product is manufactured or a service delivered. They are determined by the structure of ...
- 16:00, 24 August 2010 diff hist +1,381 N Planning and planning framework New page: == IGC-DEFINITION (abbreviated) == '''Planning and planning framework'''<br> Planning is the intellectual anticipation of possible future situations, the selection of desirable situations ...
- 15:59, 24 August 2010 diff hist 0 N File:Planning.png current
- 15:50, 24 August 2010 diff hist +810 N Opportunity costs New page: == IGC-DEFINITION (abbreviated) == '''Opportunity costs'''<br> Opportunity costs are the costs of the alternative use of a factor in short supply. They are to be considered in decision acc...
- 15:46, 24 August 2010 diff hist +1,453 N Market share absolute, relative New page: == IGC-DEFINITION == '''Market share absolute, relative'''<br> The market share is the relationship of the sales volume of a business or of a product to the volume of the relevant market i...
- 15:46, 24 August 2010 diff hist 0 N File:Market share.png current
- 15:40, 24 August 2010 diff hist +1,732 N Management result account New page: == IGC-DEFINITION == '''Management result account'''<br> The management result is the target figure for the whole operative activity of a business. It is calculated by adding the standard ...
- 15:37, 24 August 2010 diff hist 0 N File:Management result account.png current
- 15:25, 24 August 2010 diff hist +779 N Mission statement New page: == IGC-DEFINITION (abbreviated) == '''Mission statement'''<br> The mission statement provides the basis for defining how a company is managed. The mission statement does this by familiaris...
- 15:22, 24 August 2010 diff hist +876 N Customer contribution accounting New page: == IGC-DEFINITION (abbreviated) == '''Customer contribution accounting'''<br> Customer contribution accounting refers to the contribution of a particular customer once all costs clearly in...
- 15:22, 24 August 2010 diff hist 0 N File:Customer contribution accounting.png current
- 15:13, 24 August 2010 diff hist +2,966 N Cost cube New page: == IGC-DEFINITION (abbreviated) == '''Cost cube'''<br> If we want to analyse the management’s responsibility for costs and revenues and prepare the necessary information for taking cost-...
- 15:11, 24 August 2010 diff hist 0 N File:Cost tube.png current
- 14:54, 24 August 2010 diff hist +632 N Costs / Cost accounting New page: == IGC-DEFINITION (abbreviated) == '''Costs / Cost accounting'''<br> Costs are the value-based consumption of goods and services for the production of output. The valuation standards depen...
- 14:50, 24 August 2010 diff hist +839 N Control New page: == IGC-DEFINITION (abbreviated) == '''Control'''<br> Control (here managerial control) is a non-delegable task of management. It includes identifying the difference between budgeted and ac...
- 14:46, 24 August 2010 diff hist +1,023 N Core competence New page: == IGC-DEFINITION (abbreviated) == '''Core competence'''<br> Core competences are defined as a systematic bundle of technologies and production capabilities that enable a company to develo...
- 14:44, 24 August 2010 diff hist +1,026 N Ratio systems New page: == IGC-DEFINITION (abbreviated) == '''Ratio systems'''<br> Ratio systems are (mathematically or logically connected) combinations of ratios (absolute or relative figures with special signi...
- 14:42, 24 August 2010 diff hist 0 N File:Ratio systems.png current
- 14:37, 24 August 2010 diff hist +2,665 N Weighted Average Cost of Capital WACC New page: == IGC-DEFINITION (abbreviated) == '''Weighted Average Cost of Capital WACC'''<br> The Weighted Average Costs of Capital are calculated to simulate an interest rate that corresponds to mar...
- 14:35, 24 August 2010 diff hist 0 N File:WACCe.png current
- 14:26, 24 August 2010 diff hist +752 N Product costing scheme New page: == IGC-DEFINITION (abbreviated) == '''Product costing scheme'''<br> In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individu...
- 14:25, 24 August 2010 diff hist 0 N File:Product costing scheme.png current
- 14:10, 24 August 2010 diff hist +1,277 N Internal audit system New page: == IGC-DEFINITION == '''Internal audit system'''<br> The internal audit system is the sum of all policies and procedures arranged by the organs of the company (supervisory board / board of...
- 14:05, 24 August 2010 diff hist +1,027 N Internal services New page: == IGC-DEFINITION (abbreviated) == '''Internal services'''<br> Internal services are what one cost center provides for another. If the exchange of services can be measured and if the amoun...
- 14:02, 24 August 2010 diff hist +1,390 N International Accounting Standards IAS / IFRS New page: == IGC-DEFINITION (abbreviated) == '''International Accounting Standards IAS / IFRS'''<br> International Accounting Standards are a set of rules that serve to standardize valuation rules, ...
- 13:56, 24 August 2010 diff hist +1,571 N Costs of goods sold New page: == IGC-DEFINITION (abbreviated) == '''Costs of goods sold'''<br> Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved i...
- 13:51, 24 August 2010 diff hist +658 N Marginal costs New page: == IGC-DEFINITION (abbreviated) == '''Marginal costs'''<br> Marginal costs are the manufacturing costs of the last manufactured unit. As long as the total cost graph of a product or cost c...
- 13:48, 24 August 2010 diff hist +2,324 N Period costing and cost of sales method in external accounting New page: == IGC-DEFINITION == '''Period costing and cost of sales method in external accounting'''<br> The income statement is presented either by the period costing method or by the cost of sales ...
- 13:46, 24 August 2010 diff hist 0 N File:Cost of sales.png current
- 13:46, 24 August 2010 diff hist 0 N File:Period costing.png current
- 13:38, 24 August 2010 diff hist +863 Fixed Cost
