Cookies help us deliver our services. By using our services, you agree to our use of cookies. More information

Work plan

From ControllingWiki

Jump to: navigation, search
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.


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.

Work plan.png

from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)


IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010

Personal tools