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All explanations on cost and performance accounting

Cost center accounting: task and process

Every entrepreneur wants to know whether his company is economically [...]

Return on equity

The return on equity is the ratio of [...]

Forward calculation

A forward calculation is understood to be a trade [...]

Surcharge calculation

The surcharge calculation is a [...]

EBITDA

The term EBITDA is [...]

Cost allocation principles

The cost allocation, also called cost split or cost allocation, is [...]

Marginal cost accounting

The marginal cost calculation is a [...]

Target costs

Target costs are a key figure from controlling and [...]

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