Difference between revisions of "Budgeted Costs"
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Revision as of 11:19, 11 October 2011
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