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1 Sollkosten
Sollkosten pl 1. WIWI flexible budget costs, budgetary costs, estimated costs, estimated standard costs, target costs, ideal standard cost; ideal standard cost (Normkosten, Idealstandardkosten); 2. GEN predicted costs* * *pl 1. < Finanz> budgetary costs; 2. < Geschäft> predicted costs; 3. < Verwalt> ideal standard cost; 4. <Vw> budgetary costs, predicted costs* * *Sollkosten
budget (estimated, target) costs -
2 Plankosten
Plankosten pl RW budget cost, budgeted cost, scheduled cost, standard cost, current standard cost; predicted cost (Prognosekostenrechnung; Synonym: Sollkosten)* * *pl < Geschäft> budgeted cost, standard cost, predicted costs* * *Plankosten
budget (standard, target) costs;
• Plankostenbeleg standard cost record;
• Plankostenrechnung budget accounting, budgeting;
• Plankostenwert target cost value. -
3 Standardkosten
Standardkosten pl RW standard cost (auf eine Leistungseinheit bezogene, fest vorgegebene Plankosten zur nachträglichen Kostenkontrolle durch Soll-Ist-Vergleich)* * ** * *Standardkosten
standard (specification, predicted) costs -
4 Standardklauseln
Standardklauseln
standard clauses (conditions);
• Standardkosten standard (specification, predicted) costs;
• optimale Standardkosten ideal standards;
• Standardkostenrechnung standard cost accounting;
• Standardlohn standard rates;
• Standardlohnsatz regular amount of pay rate. -
5 Normalkosten
Normalkosten pl FIN, RW normal cost (Durchschnitt der Istkosten früherer Perioden)* * *pl < Finanz> standard costs* * *Normalkosten
standard (predicted) cost;
• anfängliche Normalkosten basic standard cost;
• Normalkosten per Einheit standard unit cost;
• Normalkostenplan standard cost budgeting;
• Normalkostenrechnung standard (normal) cost system, standard costing.
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