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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