Work plan / Arbeitsplan
The work plan is the standard for the production process of a product or a service (e.g. in public administration). In the work plan, the various operations or activities are listed in the precise sequence in which they are carried out (routing information). At the same time, each operation is allocated to a cost center and provided with a standard time for its production or execution. So the work plan serves as the basis for the calculation of the manufacturing costs. The work plan items valued with the proportional cost rate lead to the proportional manufacturing costs.