Prof. Dr. Olga Popova, OVGU Prof. Dr. Jörg Jablinski, OWL Lecture „Industrial Costing“ WS 2015/2016 Prof. Dr. Olga Popova, OVGU Prof. Dr. Jörg Jablinski, OWL Sämtliche Folien sind urheberrechtlich geschützt und dürfen nur zum internen Gebrauch an der Hochschule OWL verwendet werden. Eine Weitergabe an Dritte, egal in welcher Form, oder eine Vervielfältigung wird untersagt.
„Cost unit accounting“ (Part 2) Chapter 7 „Cost unit accounting“ (Part 2)
Cost unit accounting
Differentiation of overhead production costs
Tabular comparision of overhead calculation and machine-hour-rate calculation
Example: Imputed effect of the machine-hour-rate calculation method
Example: Imputed effect of the machine-hour-rate calculation method
Example: Imputed effect of the machine-hour-rate calculation method
Example: Machine-hour-rate calculation
Example: Machine-hour-rate calculation
Example: Machine-hour-rate calculation
Join-product calculation (costing)
Subtraction method
Example: Subtraction method
Example: Subtraction method
Example: Allocation method
Cost unit time calculation
Total cost method
Example: Total cost method
Cost-of-sales method
Example: Cost-of-sales method
Example: Cost-of-sales method
Example: Cost-of-sales method
Example: Cost-of-sales method
Example: Cost-of-sales method