Normalkostregnskap Flashcards

1
Q

Avdelingens normalsats

A

Budsjetterte ind. avdelingskostnader/budsjettert normalt fordelingsgrunnlag

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2
Q

Produktresultat

A

virkelig salgsinntekt-kalkulert selvkost

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3
Q

Produksjonsresultat

A

Produktresultat+dekningsdifferanse

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4
Q

Volumavvik

A

Innkalkulert FK-Budsjetterte FK

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5
Q

Forbruksavvik

A

Budsjetterte FK-Virkelig FK

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6
Q

Dekningsdifferanse

A

Volumavvik-Forbruksavvik

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