Budgeted costs = standard/structure costs + level of employment of standard/product costs. Budgeted and actual costs variance is a central value in the costs analysis as a part of costs and services accounting. By providing further analysis possibilities it attempts to improve efficiency.
ICV-Statement "Grundmodell für Kommunikations-Controlling"
First version by
ICV work group "Kommunikations-Controlling", leader: Dr. Reimer Stobbe