Kennisconsult

 - directe kostenmethode
 - direct costing (marginal costing)

Een methode van kostencalculatie waarbij alleen de variabele kosten welke zijn verbonden aan het totstandkomen van het product in aanmerking worden genomen. De uitkomst laat zien tegen welke minimumprijs het product nog enige dekking oplevert voor vaste kosten welke worden gemaakt.
Bron: Kennisconsult

Calculatiemethode waarbij uitsluitend met omzet en variabele kosten wordt gecalculeerd en de vaste kosten buiten beschouwing blijven.
Bron: http://www.utn.nl/boeken/manaccbegr.html


Marginal or direct costing divides costs into fixed and variable costs. The latter tend to vary in total, in relation to output, and are regarded as marginal costs. Marginal costing first segregates fixed costs and then apportions the marginal costs to products or processes.
source: Michael Armstrong, A Handbook of Management Techniques

Determination of incremental cost and hence trade-off value of additional material for performance or safety, additional labor for faster progress, and so on. It is used where unit costs are not appropriate because some costs such as rental or overheads are already in place. Some adjustment must be made for reduction in productivity due to work transfer or for divided responsibility, for example, following introduction of a second shift on the same activity.
Source: Max Wideman.com
Copyright: Wideman Comparative Glossary of Common Project Management Terms v3.1 is copyright by R. Max Wideman, March 2002.

• Management (management) >> Managementpraktijk (management practice) >> managementtechnieken (management techniques)
• Randvoorwaarden (prerequisites) >> Financien (finance) >> Kosten en Kostprijs (costs and cost)
• Management (management) >> * - management >> Projectmanagement (project management) >> Geld (finances)