Emner Flashcards

1
Q

Aktivitetsstrying

A

Indtægtsregnskab/budget
Standardomk.regnskab/budget
DB/MFB Regnskabet
(Optimering/aktiv.budgettering)

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2
Q

Kapacitetsstyring

A

Regnskabet for kapacitet

Kapacitetsomk.regnskab/budget

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3
Q

Finansiel styring

A

Likviditetsregnskab/budget

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4
Q

Totalbudgettering

A

Budgettyper
Budgetkontrol
Afvigelsesanalyse

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5
Q

Omkostninger og Lager

A

Omk. typer

Lagerværdiansættelse

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6
Q

Lønsomhedsanalyser

A
Omkostningsallokering
Absorption Costing
Activity Based Costing
(TDABC + Two stage al.)
Cost Volume Profit
(+ beslutningsrelevante indt./omk.)
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7
Q

Transferpricing

A

Decentralisering
Segmentraportering
Intern afregning

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8
Q

Prisfastsættelse

A

Traditionel

Target Costing

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