Vollkostenrechnung (EN)

Concept

Cost accounting method that allocates all costs to cost objects

Architecture

flowchart TD     A[Cost types] --> B[Full costing]     C[Variable costs] --> A     D[Fixed costs] --> A     B --> E[Cost objects]     E --> F[Products]     E --> G[Services]     F --> H[Manufacturing calculation]     G --> H     H --> I[Pricing]     H --> J[Decision basis]

Quelle: AI Generated