Übersetzung für "Vollkostenrechnung" in Englisch

Here the major chunk of the cost comes from the utilization of the machines.

Absorption costing is also known as the full cost method.

Already from the early planning phases Burri works out a true full costing with the customer.

This makes full cost accounting possible in order to control economic efficiency.

As a result, under absorption costing, fixed overhead is a product cost until the products are sold.

Full cost accounting measures and values in monetary terms the external costs of environmental impacts of food wastage.

The costs of these commercial activities have been allocated on the basis of the method presented in the Broadcasting Communication and so no full cost allocation has been applied.

In 2005 the LNE’s analytical accounts were based on full costs, which entails identifying exactly all the activities, by means of a large number of operational sections (80) and functional sections (some 40).

Since Full Cost Accounting is still in its development stage, many positive elements of sustainable agriculture have not been included in the model.

The aim of the study "The Future of Agriculture in Egypt" is to conduct a cost comparison between organic and conventional agriculture in Egypt, by using the "Full Cost Accounting" methodology.

In this case the statement of activity based costing, ABC is particular suitable; it is a modern way of to fully distributed costs, which follows the principle of cost causation.

Advocates of Absorption Costing say that it should, because all of the production costs are needed to create the products.

With an absorption costing model, individual overhead allocations, and CP-Suite as its corporate performance management software, the company has brought the necessary transparency and consistency to their budget figures.

We support full-cost accounting, that is the «internalisation» of cost factors that were previously considered externally (i.e. not correctly incorporated), for example ozone-forming nitrogen oxides and nuclear risks.

Since the different cost components are consistently managed, the discussion about full costing versus direct costing can be left to universities.

In order to pursue the aim of simplification while compensating for its disadvantages, the Federal Government requests that an exception should be made for participating public research institutions and universities by giving them the option of retaining full costing if specific criteria are fulfilled.

This plays sustainably (or «cleanly», «greenly») if the framework conditions (i.e. the applicable laws and regulations) take the full-cost account into consideration.

For the reason that costs could only be roughly estimated, the project team used the method of absorption costing.

Understanding this principle, some visionary businesspeople have attempted to realize it voluntarily through concepts like the “triple bottom line” and “full-cost accounting.”

Advocates of Absorption Costing say that it should, because all of the production costs are needed to create the products.

In the full cost pricing for the service period of a light box the costs for purchase and installation turn out to be lower than the later total expenditure for maintenance, cleaning and electronics maintenance.

Problems with absorption costing also include potential manipulations by plant managers, such as increasing production regardless of sales levels.

The triple bottom line and full-cost accounting are useful as a way to evaluate public policy (because they include more than just economic benefits) but when it comes to private enterprise, the first two Ps often run counter to the third.

In the full cost accounting across the entire service life of a light box or display case, the costs incurred for procurement and installation are lower than the follow-up costs for servicing, cleaning and electronics maintenance.

After calculating suitable machines, tools and production times with the in Germany commonly used REFA method (time study technique for the purpose of determining manufacturing costs), classmate PLAN uses the hourly rates and factors stored in the technology database to determine the manufacturing costs, as well as performing calculations on marginal and full costing.

What‘s more, she has built alternative views of the tree structures in Corporate Planner (contribution margin analysis, absorption costing).

Under that Order, the full costs must be entered in the accounts, the pricing of non-public services and products must be based on market terms and transfers of capital between the public service and other undertakings must be made in accordance with the market economy investor principle and must not involve licence fee resources.

The full-cost accounting method is used: the LNE is structured around analysis centres that directly or indirectly contribute to its various tasks and activities.