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Difference between revisions of "Costs / Cost accounting"

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== IGC-DEFINITION (abbreviated) ==
 
== IGC-DEFINITION (abbreviated) ==
'''Costs / Cost accounting / [[:de:Kosten|Kosten]]'''<br>
+
'''Costs/Cost accounting / [[:de:Kosten|Kosten]]'''<br>
 
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]]). &rarr; [[Cost cube]]
 
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]]). &rarr; [[Cost cube]]
  

Revision as of 10:48, 23 December 2010

IGC-DEFINITION (abbreviated)

Costs/Cost accounting / Kosten
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). → Cost cube

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

Source

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

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