Terminologier Flashcards

1
Q

Direct Cost

A
  • Direkte omkostninger
    • Kan nemt spores til et produkt eller service
    • Sædvanligvis variable
    • Inkludere direkte materiale
    • Inkludere direkte løn
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2
Q

Overhead Cost

(Indirect)

A
  • Indirekte omkostninger
    • Kan ikke spores til produkt eller service
    • Inkludere “General maufacturing”
      • Vedligeholdelse, afskrivninger
    • Inkl. andre administrative omk.
      • marketing, renter, skatter
    • Primært faste omkostninger
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3
Q

Marignal Cost

A
  • Offeromkostningen (oppornutity cost) ved at producere en enhed mere eller den sidste enhed.
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4
Q

Average Cost: total

A
  • Offeromkostningen delt med antal enheder produceret
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5
Q

Fixed Costs

A
  • Omkostninger der også indtræder selvom der intet produceres (faste omkostninger)
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6
Q

Step Costs

A
  • Omkostninger der er faste inden for et mængdeinterval
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7
Q
A
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