Entscheidungsorientierte Kostenrechnung Flashcards by Oliver Preckrl | Brainscape

Q

Arten der Opportunitätskosten

A

Inputbezogene -> Engpassbezogener DB

Outputbezogene
-> a) Alternativkosten b) Optimalkosten

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Q

Formel BE-Menge x=…

A

x=Kf/(p-Kv)

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Q

Formel Durchschnittliche BE-Menge: U(BEP)=…

A

U(BEP)= (Kf/DBges)*Umsatz

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