Costs describe target-oriented use of goods and services valued according to prices. The use is caused by the company performance or performance evaluation (costs concept in terms of value).
The assessment of this resources consumption improves -> efficiency.
Costs accrue as a rule for services (costs are as a rule linked to services). Instead of costs accounting there is also the accurate term of costs and services accounting. Costs are typically described according to the following aspects:
• degree to which costs can be influenced/changed (in short/long term)
• type of activities/process character (structural costs (fix)/production costs (proportional))
• possibility of registration/allocation (direct costs vs. overhead costs).
ICV-Statement „Grundmodell für Kommunikations-Controlling“
First version by
ICV work group "Kommunikations-Controlling", leader: Dr. Reimer Stobbe
Love Everything, Be Attached To Nothing
As human beings we all want to be happy and free from misery we have learned that the key to happiness is inner peace. The greatest obstacles to inner peace are disturbing emotions such as anger, attachment, fear and suspicion, while love and compassion and a sense of universal responsibility are the sources of peace and happiness. Dalai Lama
What Ive Learned About Learning
We learn more by looking for the answer to a question and not finding it than we do from learning the answer itself. ~Lloyd AlexanderI am a teacher and an avid learner, and Im passionate about both.Im a teacher because I help Eva homeschool our kids OK, she does most of the work, but I do help, mostly with math but with everything else too.
The Relationship Between Gifts & Community
Wherever I go and ask people what is missing from their lives, the most common answer (if they are not impoverished or seriously ill) is "community." What happened to community, and why dont we have it any more? There are many reasons the layout of suburbia, the disappearance of public space, the automobile and the television, the high mobility of people and jobs and, if you trace the "whys" a few levels down, they all implicate the money system.
A Sisters Deathless Legacy of Love
After living through an experimental cancer treatment my sister Barb was left unable to work. When she was offered the opportunity to do a mission trip in India if she could come up with $3,000 - she was left thinking there was no way she could go. No way to raise the funds. She asked me to brainstorm with her as to ways she could raise money. "The only thing I can do is hug," she told me - and thus her adventure began.
Researchers Nurture Innovative Biofuel Crops in Israels Desert
Fears of global warming and its impact on our environment have left scientists scrambling to decrease levels of atmospheric carbon we humans produce. Now, Tel Aviv University researchers are doing their part to reduce humanitys carbon footprint by successfully growing forests in the most unlikely place deep in Israels Aravah Desert.