Unterschiede
Hier werden die Unterschiede zwischen zwei Versionen angezeigt.
| Beide Seiten der vorigen RevisionVorhergehende Überarbeitung | |||
| en:grundlagenhandbuch:kostenkalkulation [2026/05/28 10:00] – [Full Cost Calculation] deppe2 | en:grundlagenhandbuch:kostenkalkulation [2026/05/28 10:01] (aktuell) – deppe2 | ||
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| Zeile 126: | Zeile 126: | ||
| * The overhead costs of administration and sales are calculated pro rata from the production costs. It applies: | * The overhead costs of administration and sales are calculated pro rata from the production costs. It applies: | ||
| - | $$GK_{VW} = K_{Herst} \cdot P_{VW} \tag{11}$$ and $$GK_{VT} = K_{Herst} \cdot P_{VT} \tag{10}$$ | + | $$GK_{VW} = K_{Herst} \cdot P_{VW} \tag{10}$$ and $$GK_{VT} = K_{Herst} \cdot P_{VT} \tag{11}$$ |
| The prime costs are calculated with the following equation: | The prime costs are calculated with the following equation: | ||
| - | $$K_S = K_{Herst} + GK_{VW} + GK_{VT} \tag{11}$$ | + | $$K_S = K_{Herst} + GK_{VW} + GK_{VT} \tag{12}$$ |
| ===== Symbols ===== | ===== Symbols ===== | ||