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Rechnungswesen halt.

Rechnungswesen halt.



Set of flashcards Details

Flashcards 33
Language Deutsch
Category Finance
Level Primary School
Created / Updated 11.11.2013 / 08.08.2015
Licencing No Copyright (CC0)
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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.