- Cost Driver Accounting
- ⇡ Prozesskostenrechnung.
Lexikon der Economics. 2013.
Lexikon der Economics. 2013.
Cost driver — A cost driver is the unit of an activity that causes the change of an activity cost. The Activity Based Costing (ABC) approach relates indirect cost to the activities that drive them to be incurred. In traditional costing the cost driver to… … Wikipedia
Driver — may refer to: Contents 1 Places 2 Surnames of people 2.1 Fiction 3 Occupation and activity 3.1 … Wikipedia
Cost pool — Cost pools is an accounting term that refers to groups of accounts serving to express the cost of goods and service allocatable within a business or manufacturing organization. The principle behind the pool is to correlate direct and indirect… … Wikipedia
Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… … Wikipedia
Management accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… … Wikipedia
Call accounting — A Call Accounting System is a telecommunications software or hardware application that captures, records, and costs telephone usage events. Internationally call accounting systems may be referred to as call logging systems. Call accounting… … Wikipedia
Prozesskostenrechnung — von Professor Dr. Jürgen Weber I. Begriff Prozesskostenrechnung ist ein Begriff, der in der jüngsten Vergangenheit die Kostenrechnungsdiskussion und gestaltung maßgeblich beeinflusst hat. Prozesskostenrechnung wird in Deutschland z.T. auch als… … Lexikon der Economics
Activity-based costing — (ABC) is a costing model that identifies activities in an organization and assigns the cost of each activity resource to products and services according to the actual consumption by each in order to generate the actual cost of products and… … Wikipedia
Job costing — Job Order Costing versus Process Costing = Job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is traced by job instead of by process. For instance, think of an assembly line making … Wikipedia