Cost management german

  • What is Kaizen costing in accounting?

    Kaizen costing is a system of cost reduction via continuous improvement.
    It tries to maintain present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level..

  • Cost management is the process of planning and controlling the budget of a business.
    Having a good cost management system in place makes it easier for an organization to estimate and allocate its budget.
(1) The Initial Inherent Nature of Cost Costs are inherent in resources invested to achieve a stated strategy, eg. technology, people, materials. GPK splits  
Developed by H.G. Plaut, Grenzplankostenrechnung (GPK) can be translated to Flexible Analytic Cost Planning and Accounting which is also sometimes referred to 
GPK splits costs down to primary cost elements. (2) The Changing Nature of Cost Costs change as they flow through consumption relationships: costs become more 

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