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Product costing scheme

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IGC-DEFINITION (abbreviated)

Product costing scheme / Kalkulationsschema
In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individual cost elements are to be assembled. The best-known of these schemes, which is based on the method of product costing with activity units, is constructed as follows:

Product costing scheme.png

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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