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Budgeted Costs

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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.


Source

ICV-Statement "Grundmodell für Kommunikations-Controlling"

Internet

[1]www.communicationcontrolling.de

First version by

ICV work group "Kommunikations-Controlling", leader: Dr. Reimer Stobbe

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