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Redovisning 2 > Korta kalkyler > Flashcards

Korta kalkyler Flashcards

1
Q

Särkostnad

A

Beror på beslut

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2
Q

Samkostnad

A

Oberoende av beslut

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3
Q

Rörlig kostnad

A

Beror på volym

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4
Q

Fast kostnad

A

Oberoende av volym

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5
Q

Direkt kostnad

A

Beroende av produktion

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6
Q

Indirekt kostnad

A

Oberoende av produktion

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7
Q

Täckningsbidrag

A

Nyckeltal för hur mycket varje kalkylobjekt bidrar till att täcka företagets samkostander.

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8
Q

Täckningsgrad

A

Relativt nyckeltal som uttrycker TB som en procent av särintäkten.

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Redovisning 2 (3 decks)

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