Difference between revisions of "Costs / Cost accounting"
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Revision as of 15:54, 24 August 2010
IGC-DEFINITION (abbreviated)
Costs / Cost accounting
Costs are the value-based consumption of goods and services for the production of output. The valuation standards depend on the requirements of the management (decision accounting and responsibility accounting).
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)