Produktkalkulasjon Flashcards

1
Q

Direkte lønn

A

timer*timelønnssats

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2
Q

Divisjonskalkulasjon

A

TK/X

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3
Q

Selvkost

A

Tilvirkningskost+salgs&administrasjon

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4
Q

Ekvivalensmengde

A

antall enheter*forhold

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5
Q

Tilvirkningskost per ekvivalentenhet

A

Tilvirkningskost/sum ekvivalensmengde

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6
Q

Avdelingens tilleggssats

A

indirekte kostnader i avd/fordelingsgrunnlaget

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7
Q

Tilvirkningskost

A

sum produksjonskostnader

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