Условия участия
AC405 Cost Center and Internal Order Accounting
Knowledge in the area of cost accounting
Программа
Activity allocation: design and master data Extended planning methods Indirect activity allocation with automatic quantity determination and template allocation Activity allocations within cost center accounting based on the operating rate (target=actual activity allocation) Splitting fixed costs into activity types Planned price calculation with cost component splitting Target/actual comparisons Variance calculation on cost centers Actual price calculation and revaluation at actual prices
Цели
Understand the quantity offsetting methods within cost accounting including the template procedure Represent the use and technologies of the extended planning tools for determining fixed and variable tariffs within cost accounting Introduction to the specific use of different cost accounting systems in Overhead Cost Controlling Presentation of the extended options for analyzing target costs, deviations and revaluations
Примечания
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