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activity-based costing
op activiteit gebaseerde kosten
Last Update: 2019-05-31
Usage Frequency: 6
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transfer prices are based mostly on cost prices calculated according to the activity-based costing method and also on market prices.
verrekenprijzen zijn meestal berekend op basis van volgens de activity based costing-methode vastgestelde kostprijzen, en voorts op marktconforme prijzen;
for this, it receives compensation the amount of which is included in the predetermined deficit on the basis of ‘activity-based costing’.
daarvoor ontvangt zij een vergoeding die in het vooraf bepaalde tekort is verrekend. verrekening vindt op basis van kostprijs („activity based costing”) plaats.