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

Difference between revisions of "Costs of goods sold"

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.
[quality revision][pending revision]
(minor updates)
 
Line 16: Line 16:
  
 
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
 
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
 +
 +
== Nintendo Unveils Wii U Console ==
 +
 +
Nintendo Co. on Tuesday unveiled details of its Wii U videogame console to be launched late this year, featuring a tablet computer-like controller with touch-sensitive panel.
 +
 +
[[http://goodvillenews.com/Nintendo-Unveils-Wii-U-Console-mGg2T2.html Nintendo Unveils Wii U Console]]
 +
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 +
== 5 Reasons Why Meditation Beats an iPhone ==
 +
 +
People buy iPhones to be universally connected and have a ton of cool functions and features at their fingertips. But as the wise monk Rev. Heng Sure once said, everything we create in silicon already exists in carbon. Id add that the silicon technology is a poor facsimile at best.
 +
 +
[[http://goodvillenews.com/5-Reasons-Why-Meditation-Beats-an-iPhone-piD3rp.html 5 Reasons Why Meditation Beats an iPhone]]
 +
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 +
== How to Think Like an Ecosystem ==
 +
 +
Gradually its dawned on me: We humans are creatures of the mind. We perceive the world according to our core, often unacknowledged, assumptions. They determine, literally, what we can see and what we cannot. Nothing so wrong with that, perhapsexcept that, in this crucial do-or-die moment, were stuck with a mental map that is life-destroying.
 +
 +
[[http://goodvillenews.com/How-to-Think-Like-an-Ecosystem-YZEJSQ.html How to Think Like an Ecosystem]]
 +
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 +
== Dalai Lama Awarded 2012 Templeton Prize ==
 +
 +
The Dalai Lama, the Tibetan Buddhist spiritual leader whose long-standing engagement with multiple dimensions of science and with people far beyond his own religious traditions has made him an incomparable global voice for universal ethics, nonviolence, and harmony among world religions, has won the 2012 Templeton Prize.
 +
 +
[[http://goodvillenews.com/Dalai-Lama-Awarded-2012-Templeton-Prize-UttyfI.html Dalai Lama Awarded 2012 Templeton Prize]]
 +
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]
 +
 +
== Meet The New Boss: You ==
 +
 +
What do coffee growers in Ethiopia, hardware store owners in America, and Basque entrepreneurs have in common? For one thing, many of them belong to cooperatives. By pooling their money and resources, and voting democratically on how those resources will be used, they can compete in business and reinvest the benefits in their communities.
 +
 +
[[http://goodvillenews.com/Meet-The-New-Boss-You-wF4aeF.html Meet The New Boss: You]]
 +
 +
[[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]]

Latest revision as of 10:31, 3 August 2012

IGC-DEFINITION (abbreviated)

Costs of goods sold / Herstellkosten/Herstellungskosten
Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved in the production of the finished product are included. These are principally:

  • the direct material costs and the proportional manufacturing costs – their sum is also known as the product costs,
  • the material overheads, the structure costs of purchasing and warehousing,
  • the manufacturing structure costs, the structure costs of production planning and control, of construction and development (if not directly attributable to the specific order) and the costs of administration.

The term Costs of Goods Sold generally means the full Costs of Goods Sold, i.e. the costs of all functions involved in the output of goods or services. These are required for the drawing up of the profit & loss statement based on full costs and eventually for the drawing up of the balance sheet (inventory evaluation). The proportional costs of goods sold, or simply product costs are required for the calculation of the contribution margin I.

The term „Herstellungskosten“ is a concept from the German Commercial Code (HGB § 255, para. 2).

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

Source

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

Nintendo Unveils Wii U Console

Nintendo Co. on Tuesday unveiled details of its Wii U videogame console to be launched late this year, featuring a tablet computer-like controller with touch-sensitive panel.

[Nintendo Unveils Wii U Console]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

5 Reasons Why Meditation Beats an iPhone

People buy iPhones to be universally connected and have a ton of cool functions and features at their fingertips. But as the wise monk Rev. Heng Sure once said, everything we create in silicon already exists in carbon. Id add that the silicon technology is a poor facsimile at best.

[5 Reasons Why Meditation Beats an iPhone]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

How to Think Like an Ecosystem

Gradually its dawned on me: We humans are creatures of the mind. We perceive the world according to our core, often unacknowledged, assumptions. They determine, literally, what we can see and what we cannot. Nothing so wrong with that, perhapsexcept that, in this crucial do-or-die moment, were stuck with a mental map that is life-destroying.

[How to Think Like an Ecosystem]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Dalai Lama Awarded 2012 Templeton Prize

The Dalai Lama, the Tibetan Buddhist spiritual leader whose long-standing engagement with multiple dimensions of science and with people far beyond his own religious traditions has made him an incomparable global voice for universal ethics, nonviolence, and harmony among world religions, has won the 2012 Templeton Prize.

[Dalai Lama Awarded 2012 Templeton Prize]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Meet The New Boss: You

What do coffee growers in Ethiopia, hardware store owners in America, and Basque entrepreneurs have in common? For one thing, many of them belong to cooperatives. By pooling their money and resources, and voting democratically on how those resources will be used, they can compete in business and reinvest the benefits in their communities.

[Meet The New Boss: You]

[GoodvilleNews.com - good, positive news, inspirational stories, articles]

Personal tools