User contributions
From ControllingWiki
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.- 16:22, 24 August 2010 diff hist 0 N File:Customer contribution accounting.png current
- 16:13, 24 August 2010 diff hist +2,966 N Cost cube New page: == IGC-DEFINITION (abbreviated) == '''Cost cube'''<br> If we want to analyse the management’s responsibility for costs and revenues and prepare the necessary information for taking cost-...
- 16:11, 24 August 2010 diff hist 0 N File:Cost tube.png current
- 15:54, 24 August 2010 diff hist +632 N Costs / Cost accounting New page: == IGC-DEFINITION (abbreviated) == '''Costs / Cost accounting'''<br> Costs are the value-based consumption of goods and services for the production of output. The valuation standards depen...
- 15:50, 24 August 2010 diff hist +839 N Control New page: == IGC-DEFINITION (abbreviated) == '''Control'''<br> Control (here managerial control) is a non-delegable task of management. It includes identifying the difference between budgeted and ac...
- 15:46, 24 August 2010 diff hist +1,023 N Core competence New page: == IGC-DEFINITION (abbreviated) == '''Core competence'''<br> Core competences are defined as a systematic bundle of technologies and production capabilities that enable a company to develo...
- 15:44, 24 August 2010 diff hist +1,026 N Ratio systems New page: == IGC-DEFINITION (abbreviated) == '''Ratio systems'''<br> Ratio systems are (mathematically or logically connected) combinations of ratios (absolute or relative figures with special signi...
- 15:42, 24 August 2010 diff hist 0 N File:Ratio systems.png current
- 15:37, 24 August 2010 diff hist +2,665 N Weighted Average Cost of Capital WACC New page: == IGC-DEFINITION (abbreviated) == '''Weighted Average Cost of Capital WACC'''<br> The Weighted Average Costs of Capital are calculated to simulate an interest rate that corresponds to mar...
- 15:35, 24 August 2010 diff hist 0 N File:WACCe.png current
- 15:26, 24 August 2010 diff hist +752 N Product costing scheme New page: == IGC-DEFINITION (abbreviated) == '''Product costing scheme'''<br> In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individu...
- 15:25, 24 August 2010 diff hist 0 N File:Product costing scheme.png current
- 15:10, 24 August 2010 diff hist +1,277 N Internal audit system New page: == IGC-DEFINITION == '''Internal audit system'''<br> The internal audit system is the sum of all policies and procedures arranged by the organs of the company (supervisory board / board of...
- 15:05, 24 August 2010 diff hist +1,027 N Internal services New page: == IGC-DEFINITION (abbreviated) == '''Internal services'''<br> Internal services are what one cost center provides for another. If the exchange of services can be measured and if the amoun...
- 15:02, 24 August 2010 diff hist +1,390 N International Accounting Standards IAS / IFRS New page: == IGC-DEFINITION (abbreviated) == '''International Accounting Standards IAS / IFRS'''<br> International Accounting Standards are a set of rules that serve to standardize valuation rules, ...
- 14:56, 24 August 2010 diff hist +1,571 N Costs of goods sold New page: == IGC-DEFINITION (abbreviated) == '''Costs of goods sold'''<br> Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved i...
- 14:51, 24 August 2010 diff hist +658 N Marginal costs New page: == IGC-DEFINITION (abbreviated) == '''Marginal costs'''<br> Marginal costs are the manufacturing costs of the last manufactured unit. As long as the total cost graph of a product or cost c...
- 14:48, 24 August 2010 diff hist +2,324 N Period costing and cost of sales method in external accounting New page: == IGC-DEFINITION == '''Period costing and cost of sales method in external accounting'''<br> The income statement is presented either by the period costing method or by the cost of sales ...
- 14:46, 24 August 2010 diff hist 0 N File:Cost of sales.png current
- 14:46, 24 August 2010 diff hist 0 N File:Period costing.png current