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Računovodstvo > SOTPPT > Flashcards

SOTPPT Flashcards

1
Q

Bp

A

planirana uposlenost
Bp=Kp/kp=Kvp/kvp

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2
Q

Bi

A

stvarna uposlenost

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3
Q

Kp

A

planski troškovi pri planskoj uposlenosti

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4
Q

Kfp

A

planski fiksni troškovi

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5
Q

Kvp

A

planski varijabilni troškovi
Kvp=Kp-Kfp

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6
Q

Ki

A

stvarni troškovi pri stvarnoj uposlenosti

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7
Q

Ks

A

očekivani troškovi
Ks=Kfp+(kvp*Bi)

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8
Q

Kobr

A

preračunati planski troškovi pri stvarnoj uposlenosti
Kobr=kp*Bi

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9
Q

kvp

A

varijabilna planska obračunska jedinica
kvp=Kvp/Bp

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10
Q

kp

A

planska obračunska jedinica
kp=Kp/Bp

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11
Q

UO

A

ukupna odstupanja
UO=OP+OU

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12
Q

OU

A

odstupanje u uposlenosti
OU=Ks-Kobr

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13
Q

OP

A

odstupanje u potrošnji
OP=Ki+Ks

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Računovodstvo (3 decks)

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