Grundbegriffe Flashcards by K R

Q

SK

A

Selbstkosten

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Q

BVP

A

Barverkaufspreis

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Q

ZVP

A

Zielverkaufspreis

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Q

AP

A

Angebotspreis

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Q

FM

A

Fertigungsmaterial

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Q

FK

A

Fertigungskosten

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Q

MGK

A

Materialgemeinkosten

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Q

SEKF

A

Sondereinzelkosten der Fertigung

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Q

HKA

A

Herstellungskosten der Abrechnungsperiode

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Q

VwGK

A

Verwaltungsgemeinkosten

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Q

VtGK

A

Vertriebsgemeinkosten

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Q

SEKVt

A

Sondereinzelkosten des Vertriebs

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Q

SKU

A

Selbstkosten des Umsatzes

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Q

BAB

A

Betriebsabrechnungsbogen

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Q

KLR

A

Kosten- Leistungsrechnung

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Q

EK

A

Einzelkosten

Q

BVufE

A

Bestandsveränderung der unfertigen Erzeugnisse

Q

HKFE

A

Herstellungskosten der fertigen Erzeugnisse

Q

BVFE

A

Bestandsveränderung der fertigen Erzeugnisse

Q

HKU

A

Herstellungskosten des Umsatz

Q

MGK-ZS

A

Materialgemeinkosten-Zuschlagssatz

MGK-ZS= MGK•100%/FM

Q

FGK-ZS

A

Fertigungsgemeinkosten-Zuschlagssatz

FGK-ZS= FGK•100%/FL

Q

VwGK-ZS

A

Verwaltungsgemeinkosten-Zuschlagssätze

VwGK-ZS= VwGK•100%/HKA (oder HKU)

Q

VtGK-ZS

A

Vertriebsgemeinkosten-Zuschlagssatz

VtGK-ZS= VtGK•100%/HKA (oder HKU)

Q

BE

A

Betriebsergebnis

BE= NVE-SKU

Q

NVE

A

Nettoverkaufserlöse

NVE= Preis/Stk • verkaufte Menge