BÜB - 1. LZK
Rechnungswesen halt.
Rechnungswesen halt.
Kartei Details
| Karten | 33 |
|---|---|
| Sprache | Deutsch |
| Kategorie | Finanzen |
| Stufe | Grundschule |
| Erstellt / Aktualisiert | 11.11.2013 / 08.08.2015 |
| Lizenzierung | Kein Urheberrechtsschutz (CC0) |
| Weblink |
https://card2brain.ch/box/bueb_1_lzk
|
| Einbinden |
<iframe src="https://card2brain.ch/box/bueb_1_lzk/embed" width="780" height="150" scrolling="no" frameborder="0"></iframe>
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costs
no direct relation to the production process of goods or services, indirect calculation is possible (rent, electricity, insurance,...)
direct costs
in cost accounting costs always arise together with the production process of the good or service.
Verhältnis Aufwand & Kosten
expenses = costs
group one expenses
these types of expenses can be directly calculated for a product or service. We speak about costs. As the costs has to be calculated with the daily price, a correction may be necessary.
Gruppe 2 - Verhältnis
expense - but no costs
group two expenses
these expenses are not directly related to the production of the product/service or they do not fit in the period of calculation (temporal classification- month, quarter, half-year). This means that these expenses have to be ignored. There are no costs.
group 3 - Verhältnis
no expenses, but calculative costs
the additional costs for labour and salary have to be ...
temporally depicted.
