Inhalt
... How This Book Is Organized ... 13
... Acknowledgments ... 15
1.1 ... Sales and Operations Planning ... 18
1.2 ... Long-Term Planning ... 20
1.3 ... Cost Center Planning ... 29
1.4 ... Summary ... 35
2.1 ... Master Data ... 38
2.2 ... Overhead Costs ... 55
2.3 ... Cost Components ... 61
2.4 ... Costing Variant ... 64
2.5 ... Standard Cost Estimate ... 70
2.6 ... Costing Run ... 76
2.7 ... Preliminary Cost Estimate ... 87
2.8 ... Mixed Cost Estimate ... 93
2.9 ... Summary ... 98
3.1 ... Primary Costs ... 99
3.2 ... Secondary Costs ... 103
3.3 ... Credits ... 105
3.4 ... Post Actual Costs ... 107
3.5 ... Report Actual Costs ... 112
3.6 ... Summary ... 118
4.1 ... Types of Variance Calculation ... 119
4.2 ... Variance Configuration ... 121
4.3 ... Variance Categories ... 130
4.4 ... Period End ... 135
4.5 ... Cost Center Variances ... 154
4.6 ... Purchase Price Variance ... 169
4.7 ... Actual Costing ... 175
4.8 ... Summary ... 178
5.1 ... Scrap Basics ... 179
5.2 ... Assembly Scrap ... 180
5.3 ... Component Scrap ... 189
5.4 ... Operation Scrap ... 196
5.5 ... Combined Scrap ... 205
5.6 ... Summary ... 211
6.1 ... Margin Analysis ... 215
6.2 ... Summarized Analysis Reports ... 217
6.3 ... Detailed Reports ... 229
6.4 ... Line-Item Reports ... 231
6.5 ... Production Order Reports ... 234
6.6 ... Cost Center Reports ... 238
6.7 ... Summary ... 242
7.1 ... Event-Based Production Orders ... 246
7.2 ... Variance Categories ... 252
7.3 ... Production Variance in Margin Analysis ... 254
7.4 ... Summary ... 256
A ... Glossary ... 259
B ... Additional Resources ... 285
C ... The Authors ... 287
