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C. T. Horngren schreibt hierüber: „If the steps are very small it will be advantageous to assume the cost will vary directly with the volume and that it is linear throughout. But if the steps are large, direct labor cost must be trated as a semi-variable cost and shown as a step function.“
Analysis of these premises shows that they are very restrictive for Grenzplankostenrechnung to deliver relevant cost information for decision support. This is a preview of subscription content, ... K./Schwab, H. (1984): Überlegungen zu einer Theorie der Kostenrechnung, in: Zeitschrift für Betriebswirtschaft, 54. Jg., S. 139–159. Google Scholar.
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Kostenrechnung. by Andreas Schmidt and a great selection of related books, ... Gut/Very good: Buch bzw. Schutzumschlag mit wenigen Gebrauchsspuren an Einband, Schutzumschlag oder Seiten. / Describes a book or dust jacket that does show some signs of wear on either the binding, dust jacket or pages. ... Kostenrechnung: Grundlagen Der Vollkosten ...
BWL lernen verstehen speziell fr Schler Studenten Auch Studenten jeglicher Studiengnge mit wirtschaftlicher Ausrichtung sowie alle Azubis Kaufmnnischer Berufe kommen in den Genu der BWL und der VWL In diesem Bereich von Rechnungswesen Verstehen werden euch die Grundlagen der BWL und VWL mglichst verstndlich und einfach erklrt.