KLR Folge 13 Einführung in die Teilkostenrechnung

>> DOWNLOAD LINK 🎞️ #1 <<

>> DOWNLOAD LINK 🎞️ #2 <<

>> COPY / PASTE LINK PLEASE 🎵 MP3 <<

>> YOUR LINK HERE: ___ http://youtube.com/watch?v=QwRaK_rSuT4

!! Übungsaufgaben zur KLR gibt es unter www.videokurs-lehmkuhl.de !! • In der VOLLKOSTENRECHNUNG rechnet man mit Einzel- und Gemeinkosten. Auf Basis dieser „vollen“ Kosten (also sowohl der Einzel- und Gemeinkosten als auch der fixen und variablen Kosten) kann man die Selbstkosten der Kostenträger berechnen (siehe Folge 9) und die Verkaufspreise kalkulieren (siehe Folge 10). • In der TEILKOSTENRECHNUNG hingegen rechnet man im Wesentlichen mit einem Teil der Kosten, nämlich den variablen Kosten. Dies ist unter anderem wichtig bei Beschäftigungsschwankungen, da nur die variablen Kostenbestandteile bei Mengenänderungen schwanken, während die fixen Kostenbestandteile unverändert bleiben. • Im Rahmen der Teilkostenrechnung wird der Deckungsbeitrag ermittelt. Dieser wird dann Inhalt von Folge 14 sein. • Bitte konsumieren Sie die Videos nicht einfach, sondern nutzen Sie sie aktiv. Nutzen Sie also die Pausetaste, um über das Erklärte noch einmal nachzudenken oder etwas nachzurechnen, spulen Sie bei Unklarheiten zurück, um die Erklärung noch einmal zu hören oder nutzen Sie das Video parallel zur 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