Proportional costs provide the first contribution margin level that supports short-term decisions and once proportional costs are subtracted from revenue, it reveals whether the product or service is profitable or not. Fixed costs, innately do not vary with outputs and usually are not associated with individual outputs' costs.
For example, with GPK, fixed costs that relate to a product group or a product line e. This marginal costing approach offers managers greater flexibility to view, analyze and monitor costs e. GPK's multi-dimensional marginal view of the organization supports operational managers with the most relevant information for strategic decision-making purposes about "what products or services to offer" and at "what price to sell them". According to German Professors Dr. From Wikipedia, the free encyclopedia.
Flexible Plankostenrechnung und Deckungsbeitragsrechnung. From Wikipedia, the free encyclopedia. Flexible Plankostenrechnung und Deckungsbeitragsrechnung. Updated by Kurt Vikas and Jochen Pampel 11th ed. United States Cost Management: What insights does German cost management have for U.
Retrieved from " https: Views Read Edit View history. This page was last edited on 6 March , at Harvard Business Review January: The value relevance of German accounting measures: Journal of Accounting Research Autumn: The German accounting profession - and before: A reflection of national ideologies. The Accounting Historians Journal 20 2: Germany's world class manufacturers. Harvard Business Review November-December: Its organization and powers.
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Journal of Accountancy April: German prices and German competition in international markets. Harvard Business Review October: The German Federal Audit Court. The Accounting Review October: Corporate financial reporting in West-Germany. The Accounting Review July: The "funktionale kontorechnung" of Walter Thoms. The Accounting Review April: A German accounting theory. What is "German controlling"?
Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12 4: The oldest German bookkeeping text: A commentary to recognize the neglected contribution of Grammateus to bookkeeping. The Accounting Historians Journal 5 1: Cross-national differences in cost accounting of MNEs: Empirical evidence form Anglophone subsidiaries in Germany.
Journal of International Accounting Research 16 2: The state of bookkeeping in upper Germany at the time of the Fuggers and Welsers. Tracing costs in the three stages of activity-based management. Journal of Cost Management Winter: The case for RCA: Excess and idle capacity.
- Plankostenrechnung beispiel essay;
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Gaining effective organizational control with RCA. Marginal costing as a management accounting tool.
Ist-, Normal- und Plankostenrechnung | German to English | Accounting
Translation and reprint of the first chapter in Wiesbaden's textbook about German cost accounting: Flexible Plankostenrechnung und Deckungsbeitragsrechnung. Management Accounting Quarterly Spring: Getting down to specifics on RCA. A closer look at German cost accounting methods.
- Synonyms and antonyms of Plankostenrechnung in the German dictionary of synonyms.
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Rewards and realities of German cost accounting. The financing of enterprises in Germany under conditions of depreciated currency. The non-diversifiable risk of financial reporting system: Incorporating Advances in International Accounting 31 2: Finding the profit in fairness.