Kostenrechnung friedl hofmann pedell, sachverzeichnis. Flexible plankostenrechnung and deckungsbeitragsrechnung. Jan 03, 2019 plankostenrechnung flexibel, statisch. It is now in its 11th edition, which was edited by jochen pampel and kurt vikas. Chapter zero in perspective alta via consulting, llc. The term grenzplankostenrechnung, often referred to as gpk, has been translated as either marginal planned cost accounting or flexible analytic cost planning. Grenzplankostenrechnung gpk is a german costing methodology, developed in the late 1940s and 1950s, designed to provide a consistent and accurate application of how managerial costs are calculated and assigned to a product or service. Multiperiod produktion planning and managerial accounting core. A flexible outlook is essential, with a willingness to lea 6 replies. Management accounting principles in banking are specialized but do have some common fundamental concepts used whether the industry is manufacturingbased or serviceoriented. Learn the translation for plankostenrechnung in leo s english. Production and cost theorybased material flow cost accounting. Download product flyer is to download pdf in new tab.
Pdf full ebook is without a doubt written, it becomes the a large number of wished for book towards. The specific functions and principles followed can vary based on the industry. Other initiatives in germany apart from gpk have also influenced management accounting practices. Basic conceptsrudiments, construction and formsshapes of cost accounting systems, cost category invoice. We develop a material flow cost accounting system for planning efficient and inefficient costs in arbitrary production processes. Everyday low prices and free delivery on eligible orders. Management accounting is an applied discipline used in various industries. Isbn 9783834932389 isbn 9783834937582 ebook doi 10.
Kommen wir nun zu einem konkreten rechenbeispiel zur flexiblen plankostenrechnung. Model for controllinng the total costs of quality sciencedirect. Multiperiod produktion planning and managerial accounting. With nounverb tables for the different cases and tenses links to audio pronunciation and relevant forum discussions free vocabulary trainer. Im sortiment finden sie alle medien bucher, zeitschriften, cds, ebooks, etc. Flexible plankostenrechnung english translation linguee.
1401 913 112 1257 70 754 140 1307 231 498 1532 1448 1555 297 1222 900 1472 479 1144 56 757 488 85 715 287 838 1385 1476 1348 211