01 Introduction: Cost Terminology and Cost Structure Flashcards

1
Q

What is cost-stickiness?

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2
Q

What are the main drivers of cost-stickiness?

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3
Q

What are the four main components of this lecture?

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4
Q

What are management accounting, financial accounting and cost accounting?

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5
Q

What are planning and control?

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6
Q

What is a cost and a cost object?

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7
Q

What ist cost assignment?

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8
Q

What is the difference between a direct and an indirect cost?

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9
Q

What is the difference between product and period costs?

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10
Q

Give an overview over the types of costs in a 2x2 matix

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11
Q

What are variable and fixed costs?

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