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Kostenstellenrechnung (Video)

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No logo availableHochschule Niederrhein
 Heister, Werner

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Kostenstellenrechnung (Video)
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15
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24
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CC Attribution - ShareAlike 4.0 International:
You are free to use, adapt and copy, distribute and transmit the work or content in adapted or unchanged form for any legal purpose as long as the work is attributed to the author in the manner specified by the author or licensor and the work or content is shared also in adapted form only under the conditions of this
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Abstract
Die Verteilungsrechnung (Kostenstellenrechnung) stellt das Bindeglied zwischen der Kostenerfassung (Kostenartenrechnung) und der Kostenzurechnung (Kostenträgerstückrechnung) dar. Die Gemeinkosten werden verursachungsgerecht auf die Kostenstellen verteilt, um insbesondere Wirtschaftlichkeitsrechnungen durchführen zu können. Von den Kostenstellen aus werden die Gemeinkosten dann den Produkten und Dienstleistungen im Rahmen der Kalkulation zugerechnet.
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