Abweichung der variablen Gemeinkosteneffizienz
abweichung der variablen gemeinkosteneffizienz - A variance that reflects the level of efficiency associated with the application of variable overhead to produc...
2 Min. Lesezeit
cost accounting
Cost Accounting
Durchschnittsbewertungsmethode
durchschnittsbewertungsmethode - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
2 Min. Lesezeit
cost accounting
Durchschnittsverfahren der Prozesskostenrechnung
durchschnittsverfahren der prozesskostenrechnung - A process costing technique where all units of production are assigned the same cost; determined by blending ...
2 Min. Lesezeit
cost accounting
Einheitenbezogene Aktivität
einheitenbezogene aktivität - Activities that relate to the number of units of output; each additional unit of production requires another activity
2 Min. Lesezeit
cost accounting
Einzelbewertungsmethode
einzelbewertungsmethode - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
2 Min. Lesezeit
cost accounting
Einzelhandelsbestandsmethode
einzelhandelsbestandsmethode - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages to kno...
2 Min. Lesezeit
cost accounting
Ersatz
ersatz - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 Min. Lesezeit
cost accounting
accounting fundamentals
Garantierückstellung
garantierückstellung - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 Min. Lesezeit
cost accounting
accounting fundamentals
Relevante Kosten
relevante kosten - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
2 Min. Lesezeit
cost accounting
Residualeinkommen
residualeinkommen - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 Min. Lesezeit
financial reporting
cost accounting
+1
Ressource
ressource - The elements consumed by activities and cost objects
2 Min. Lesezeit
cost accounting
Ressourcentreiber
ressourcentreiber - The concept that activities create the need for resources which will be consumed in the production process
2 Min. Lesezeit
cost accounting
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
2 Min. Lesezeit
cost accounting
Sprungfixe Kosten
sprungfixe kosten - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
2 Min. Lesezeit
cost accounting
Standardkosten
standardkosten - A measure of what costs should be incurred to achieve the observed output
2 Min. Lesezeit
cost accounting
Streudiagramm
streudiagramm - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
2 Min. Lesezeit
cost accounting
Stufenleiterverfahren
stufenleiterverfahren - An allocation process whereby some service department costs may be assigned to other service departments as part of a s...
2 Min. Lesezeit
cost accounting
Teilkostenrechnung
teilkostenrechnung - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribution margi...
2 Min. Lesezeit
financial reporting
cost accounting
Unfertige Erzeugnisse
unfertige erzeugnisse - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufac...
2 Min. Lesezeit
cost accounting
Unterdeckte Gemeinkosten
unterdeckte gemeinkosten - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than anticipated for...
2 Min. Lesezeit
cost accounting
Variable Kosten
variable kosten - A per unit cost that is the same regardless of volume; total variable kosten increases with volume increases
2 Min. Lesezeit
cost accounting
Verbrauchsabweichung variabler Gemeinkosten
verbrauchsabweichung variabler gemeinkosten - A variance that reflects the difference between actual variable overhead and standard variable overhead associated...
2 Min. Lesezeit
cost accounting
Verwaltungs- und Vertriebskosten
SG&A - Selling, general, and administrative costs; the period costs of the business
2 Min. Lesezeit
cost accounting
Verwaltungs- und Vertriebskostenbudget
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 Min. Lesezeit
cost accounting
financial planning
Zurechenbare Fixkosten
zurechenbare fixkosten - Fixed costs that would not exist if the unit under evaluation ceased to exist
2 Min. Lesezeit
cost accounting
Betriebskosten
betriebskosten - General expense category for selling and administrative costs
2 Min. Lesezeit
cost accounting
Fertigungsgemeinkosten
fertigungsgemeinkosten - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
2 Min. Lesezeit
cost accounting
Gemeinkostenzuschlagssatz
gemeinkostenzuschlagssatz - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated applicati...
2 Min. Lesezeit
cost accounting
Gemischte Kosten
gemischte kosten - A cost that has both fixed and variable components
2 Min. Lesezeit
cost accounting
Gesamtbudget
gesamtbudget - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater...
2 Min. Lesezeit
cost accounting
financial planning
Gleitende Durchschnittsmethode
gleitende durchschnittsmethode - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
2 Min. Lesezeit
cost accounting
Materialentnahmeschein
materialentnahmeschein - Form showing what material has been removed from the raw materials stock and put into production
2 Min. Lesezeit
cost accounting
Mehrstufige Gewinn- und Verlustrechnung
mehrstufige gewinn- und verlustrechnung - A complex income statement with sections that segregate cost of goods sold calculations and other components of income...
2 Min. Lesezeit
financial reporting
cost accounting
Methode der kleinsten Quadrate
methode der kleinsten quadrate - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observ...
2 Min. Lesezeit
cost accounting
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 Min. Lesezeit
cost accounting
accounting fundamentals
+1
Nettoveräußerungswert
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
2 Min. Lesezeit
cost accounting
Opportunitätskosten
opportunitätskosten - The cost of a foregone alternative; may include lost revenue
2 Min. Lesezeit
cost accounting
Periodenkosten
periodenkosten - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
2 Min. Lesezeit
cost accounting
Primärkosten
primärkosten - Product costs that are direct in nature; direct materials and direct labor
2 Min. Lesezeit
cost accounting
Produktionsbudget
produktionsbudget - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 Min. Lesezeit
cost accounting
financial planning
Produktkosten
produktkosten - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
2 Min. Lesezeit
cost accounting
Profit Center
profit center - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
2 Min. Lesezeit
cost accounting
Prozesskostenrechnung
prozesskostenrechnung - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process that usually...
2 Min. Lesezeit
cost accounting
Prozesskostenrechnungsmethoden
prozesskostenrechnungsmethoden - A product costing method particularly well suited to situations where production occurs in a continuous process; costs are pool...
2 Min. Lesezeit
cost accounting
Sachanlagen
sachanlagen - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 Min. Lesezeit
cost accounting
accounting fundamentals
Zu viel verrechnete Gemeinkosten
zu viel verrechnete gemeinkosten - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated fo...
2 Min. Lesezeit
cost accounting
Abschreibung
abschreibung - The process used to allocate the cost of a long-lived property to the accounting periods benefited
2 Min. Lesezeit
cost accounting
Abschreibungsbasis
abschreibungsbasis - Cost minus salvage value; the amount of cost that will be allocated to the service life
2 Min. Lesezeit
cost accounting
Aktivierbare Anschaffungs- und Herstellungskosten
aktivierbare anschaffungs- und herstellungskosten - Product costs that attach to inventory
2 Min. Lesezeit
cost accounting
Anschaffungskostenprinzip
anschaffungskostenprinzip - The concept that many transactions and events are to be measured and reported at acquisition cost
2 Min. Lesezeit
cost accounting
Auftragskalkulation
auftragskalkulation - A costing approach whereby actual labor and material is tracked for each job or product
2 Min. Lesezeit
cost accounting
Auftragskalkulationsblatt
auftragskalkulationsblatt - A document representing a compilation of cost data for a specific job
2 Min. Lesezeit
cost accounting
Aufwendungen
aufwendungen - The costs incurred in producing revenues
2 Min. Lesezeit
cost accounting
Beschäftigungsabweichung
beschäftigungsabweichung - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base...
2 Min. Lesezeit
cost accounting
financial planning
Bis zur Endfälligkeit gehaltene Finanzinvestitionen
bis zur endfälligkeit gehaltene finanzinvestitionen - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amorti...
2 Min. Lesezeit
cost accounting
Bruttogewinn
bruttogewinn - A calculated amount corresponding to net sales minus cost of goods sold
2 Min. Lesezeit
cost accounting
Direkte Methode/Zuteilung von Servicekosten
direkte methode/zuteilung von servicekosten - An allocation process whereby service department costs are assigned directly to productive departments (compare to...
2 Min. Lesezeit
cost accounting
Einzelkosten
einzelkosten - A cost easily traced to a specific job; generally direct material and direct labor
2 Min. Lesezeit
cost accounting
Entscheidungsabhängige Fixkosten
entscheidungsabhängige fixkosten - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g...
2 Min. Lesezeit
cost accounting
financial planning
Fertigerzeugnisse
fertigerzeugnisse - Finished goods represent the cost of completed products awaiting sale to a customer
2 Min. Lesezeit
cost accounting
Fertigungsgemeinkostenbudget
fertigungsgemeinkostenbudget - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
2 Min. Lesezeit
cost accounting
financial planning
Fertigungslohnbudget
fertigungslohnbudget - A budget that details expected direct labor needs, along with the related costs of labor
2 Min. Lesezeit
cost accounting
financial planning
Fertigungsmaterial
fertigungsmaterial - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that...
2 Min. Lesezeit
cost accounting
FIFO-Verfahren
fifo-verfahren - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units sold
2 Min. Lesezeit
cost accounting
Fixkosten
fixkosten - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
2 Min. Lesezeit
cost accounting
Fixkostenbudgetabweichung
fixkostenbudgetabweichung - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 Min. Lesezeit
cost accounting
financial planning
Gemeinkosten
gemeinkosten - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
2 Min. Lesezeit
cost accounting
Grundstückseinrichtungen
grundstückseinrichtungen - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to better l...
2 Min. Lesezeit
cost accounting
Hoch-Tief-Methode
hoch-tief-methode - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the highest and lowest o....
2 Min. Lesezeit
cost accounting
Investitionscenter
investitionscenter - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that is d.....
2 Min. Lesezeit
cost accounting
Just-in-Time-Lagerhaltung
just-in-time-lagerhaltung - Raw materials are received from supplies just as they are needed in the production process
2 Min. Lesezeit
cost accounting
Leistungsorientierter Plan
leistungsorientierter plan - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not known...
2 Min. Lesezeit
cost accounting
LIFO-Verfahren
lifo-verfahren - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units sold
2 Min. Lesezeit
cost accounting
Niederstwertprinzip
niederstwertprinzip - To report inventory at the lower of its cost or net realizable value
2 Min. Lesezeit
cost accounting
Rohertragsmethode
rohertragsmethode - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sale...
2 Min. Lesezeit
cost accounting
Substanzverringerung
substanzverringerung - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 Min. Lesezeit
cost accounting
accounting fundamentals
Controller
controller - The primary person responsible for the cost and managerial accounting functions
2 Min. Lesezeit
cost accounting
Deckungsbeitrag
deckungsbeitrag - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
2 Min. Lesezeit
cost accounting
Deckungsbeitragsrechnung
deckungsbeitragsrechnung - An internal report that identifies each segment's controllable elements; the contribution margin, controllable fixed costs, u...
2 Min. Lesezeit
cost accounting
Herstellungskosten der zur Veräußerung bestimmten Erzeugnisse
herstellungskosten der zur veräußerung bestimmten erzeugnisse - The amount of cost attributable to goods reaching the end of production; beginning work in proce...
2 Min. Lesezeit
cost accounting
Kosten-Volumen-Gewinn-Analyse
kosten-volumen-gewinn-analyse - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
2 Min. Lesezeit
cost accounting
Kostenflussannahme
kostenflussannahme - An assumption about how costs are assigned to inventory in the accounting records
2 Min. Lesezeit
cost accounting
Kostenrechnung
kostenrechnung - The process by which an organization's cost is collected, assigned, and interpreted
2 Min. Lesezeit
cost accounting
Kostenstelle
kostenstelle - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has little r.....
2 Min. Lesezeit
cost accounting
Kostenträger
kostenträger - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
2 Min. Lesezeit
cost accounting
Kostentreiber
kostentreiber - The factor that is viewed as causing costs to be incurred within an organization
2 Min. Lesezeit
cost accounting
Produktionskostenbericht
produktionskostenbericht - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
2 Min. Lesezeit
cost accounting
Umsatzkosten
umsatzkosten - The total cost attributed to units of inventory actually sold during a period
2 Min. Lesezeit
cost accounting
Umwandlungskosten
umwandlungskosten - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
2 Min. Lesezeit
cost accounting
Fixe Verpflichtungskosten
fixe verpflichtungskosten - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance,...
2 Min. Lesezeit
cost accounting
taxation
Gemeinsame Fixkosten
gemeinsame fixkosten - Fixed costs that are incurred to support more than one business unit
2 Min. Lesezeit
cost accounting
Investitionsausgaben
investitionsausgaben - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amount...
2 Min. Lesezeit
cost accounting
accounting fundamentals
Abschreibung
abschreibung - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 Min. Lesezeit
cost accounting
accounting fundamentals
Aktivität auf Chargenebene
aktivität auf chargenebene - Activities that relate to each batch of production; independent of the number of units within that batch
2 Min. Lesezeit
cost accounting
Buchwert
buchwert - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 Min. Lesezeit
financial reporting
cost accounting
+1
Fortgeführte Anschaffungskosten
fortgeführte anschaffungskosten - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amo...
2 Min. Lesezeit
cost accounting
Gewinnschwelle
gewinnschwelle - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is sa...
2 Min. Lesezeit
financial reporting
cost accounting
Kostenstelle
kostenstelle - The costs assigned to a particular activity
2 Min. Lesezeit
cost accounting
Prozesskostenrechnung
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
2 Min. Lesezeit
cost accounting
Prozesskostenrechnung
prozesskostenrechnung - (ABC) A costing system for situations where overhead is high and/or a variety of products are produced; costs are traced to activiti...
2 Min. Lesezeit
cost accounting
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