Kostenträgerstückrechnung (Kalkulationsverfahren): eine programmierte Unterweisung

Bottler, J., & Engel, B. (1988). Kostenträgerstückrechnung (Kalkulationsverfahren): eine programmierte Unterweisung.

Type

Book

Intellectual base

Review or monograph

Year

1988

Pages cited

52-100

DOI

10.1007/978-3-322-91037-0

ISBN

9783409210812

DOI registrant

Springer Nature (Gabler Verlag)

Link

https://doi.org/10.1007/978-3-322-91037-0

Cited by

1 citation across 1 artifact.

Domain-specific

• Equivalence number method
  • The equivalence number method is a product-cost calculation method that assigns a reference output an equivalence number, converts every output quantity into weighted equivalent units, computes cost per equivalent unit, and allocates the conserved cost pool proportionally.

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