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1 functional accounting
Englisch-Deutsch Fachwörterbuch der Wirtschaft > functional accounting
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2 incremental cost
incremental cost 1. ACC Grenzkosten pl (synonymous: marginal cost); 2. ECON entscheidungsrelevante Kosten pl, relevante Kosten pl, zielbedeutsame Kosten pl, zweckerhebliche Kosten pl, Differenzkosten pl (synonymous: relevant costs, differential costs, alternative cost; Bereitstellung relevanter, zweckneutraler Kosten für die entscheidungsorientierte Kostenrechnung –functional accounting– insbesondere die Einzelkosten- und Grenzplankostenrechnung; cf relevant costs)Englisch-Deutsch Fachwörterbuch der Wirtschaft > incremental cost
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3 relevant costs
relevant costs ACC, ECON entscheidungsrelevante Kosten pl, relevante Kosten pl, zielbedeutsame Kosten pl, zweckerhebliche Kosten pl, Differenzkosten pl (the cost of using a resource in one activity is measured in terms of its best alternative use; if several opportunities are given up relevant costs are the value assigned to the best or highest alternative; synonymous: incremental cost, alternative cost; Bereitstellung relevanter, zweckneutraler Kosten für die entscheidungsorientierte Kostenrechnung = functional accounting, insbesondere die Einzelkosten- und Grenzplankostenrechnung)Englisch-Deutsch Fachwörterbuch der Wirtschaft > relevant costs
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