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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.
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„Cost unit accounting“ (Part 2)
Chapter 8 „Cost unit accounting“ (Part 2)
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Cost unit accounting
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Differentiation of overhead production costs
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Tabular comparision of overhead calculation and
machine-hour-rate calculation
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Example: Imputed effect of the machine-hour-rate calculation method
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Example: Imputed effect of the machine-hour-rate calculation method
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Example: Imputed effect of the machine-hour-rate calculation method
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Example: Machine-hour-rate calculation
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Example: Machine-hour-rate calculation
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Example: Machine-hour-rate calculation
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Join-product calculation (costing)
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Subtraction method
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Example: Subtraction method
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Example: Subtraction method
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Example: Allocation method
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Cost unit time calculation
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Total cost method
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Example: Total cost method
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Cost-of-sales method
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Example: Cost-of-sales method
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Example: Cost-of-sales method
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Example: Cost-of-sales method
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Example: Cost-of-sales method
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Example: Cost-of-sales method
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