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Controlling > Plankostenrechnung > Flashcards

Plankostenrechnung Flashcards

1
Q

Sollkosten

A

Fixe Kosten + vk:planbeschäftigung•ist Beschäftigung

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2
Q

Verbrauchsabweichung

A

Ist Kosten - sollkosten

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3
Q

Plankostenverrechnungssatz

A

Plankosten : planbeschäftigung

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4
Q

Verrechnete plankosten

A

Plankostenverrechnungssatz•ist beschäftigung

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5
Q

Beschäftigungsabweichung

A

Sollkosten - verrechnete plankosten

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Controlling (6 decks)

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