The cost accounting has a variety of tasks to fulfill:
Table of Contents
Planning tasks
Planning of performance-related success
- Planning of the manufacturing processes
- Planning of procurement methods
- Planning the marketing methods
Implementation tasks
- Recording of costs according to cost types
- Distribution of the costs to the cost centers
- Allocation of the costs to the cost bearers
- Determination of profitability
- Determination of the offer prices
- Determination of the lower price limits for sales goods
- Determination of the upper price limits for procurement goods
- Determination of the Transfer pricing for in-house services
Control tasks
- Control of prices
- Control of performance-related success
- Control of profitability