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Accounting and Controlling (Moroff) > Mengenermittlung von Materialkosten > Flashcards

Mengenermittlung von Materialkosten Flashcards

1
Q

Zugangsrechnung

A

Verbrauch = Zugang
nur bei nicht lagerfähigem Material anwendbar

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2
Q

Befundrechnung (auch: Inventurmethode)

A

Anfangsbestand + Zugang - Endbestand = Verbrauch
leistungsbezogener Verbrauch nicht erkennbar, nicht für KLR

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3
Q

Skontationsrechnung

A

Anfangsbestand + Zugang - Abgang = Soll-EB
Für KLR geeignet

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4
Q

Rückrechnung

A

Anfangsbestand + Zugang - (für Produkte rechnerisch benötigter Abgang) = Soll-EB

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Accounting and Controlling (Moroff) (9 decks)

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