Product costs
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Product costs / Produktkosten Proko
Product costs are the costs that ‘slip into’ the product, determining its physical existence. The technical background for this is the bill of materials, recipe and work plan. Product costs are formulated traditionally per calculation unit – per hour, per piece, per kilogram, per order. It follows then, that they are the additional costs for ‘one more unit’. Product costs are also described as “marginal costs” or proportional costs.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
