Controlling

Produktionscontrolling / Abweichungsanalyse

Produktionscontrolling / Abweichungsanalyse

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Set of flashcards Details

Flashcards	11
Language	Deutsch
Category	Micro-Economics
Level	University
Created / Updated	17.01.2015 / 03.11.2021
Weblink	https://card2brain.ch/box/controlling12
Embed	<iframe src="https://card2brain.ch/box/controlling12/embed" width="780" height="150" scrolling="no" frameborder="0"></iframe>

Istkosten

Keyboard commands:

= turn,

= for-/backward,

= scroll

Istpreis x Istmenge

Plankosten

Keyboard commands:

= turn,

= for-/backward,

= scroll

Planpreis x Planmenge

Preisabweichung

Keyboard commands:

= turn,

= for-/backward,

= scroll

Istmenge x ( Istpreis - Planpreis)

Mengenabweichung

Keyboard commands:

= turn,

= for-/backward,

= scroll

Planpreis x (Istmenge - Planmenge)

Sollkosten

Keyboard commands:

= turn,

= for-/backward,

= scroll

Planmenge x Istpreis

Beschäftigungsabweichung

Keyboard commands:

= turn,

= for-/backward,

= scroll

Sollkosten - Plankosten

Verbrauchsabweichung

Keyboard commands:

= turn,

= for-/backward,

= scroll

Mengenabweichung - Beschäftigungsabweichung

also:

Planpreis x (Istmenge - Planmenge) - (Sollkosten - Plankosten)

Verrechnete Plankosten (VPK)

Keyboard commands:

= turn,

= for-/backward,

= scroll

Istmenge x Planselbstkosten/Stk

Planselbstkosten (PSK)

Keyboard commands:

= turn,

= for-/backward,

= scroll

variable Kosten + Fixkosten

Deckungsergebnis

Keyboard commands:

= turn,

= for-/backward,

= scroll

Istmenge x (PSK - ISK)

Plangewinn

Festpreis - Plankosten

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