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activity cost accounting

German translation: Prozesskostenrechnung

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	activity cost accounting
German translation:	Prozesskostenrechnung
Entered by:	Daniel Gebauer

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21:02 Nov 22, 2007

English to German translations [PRO]
Bus/Financial - Accounting

English term or phrase: activity cost accounting

Der Begriff fällt im Zusammenhang mit anderen Arten des Rechnungs wesen, u.a. cost element accounting, cost centre accounting und dann cost activity accounting.. kann mir jemand weiterhelfen, wie dieser Begriff auf Deutsch heißt??

anettpfe KudoZ activity Questions: 1 (none open) Answers: 3
Local time: 17:37

Prozesskostenrechnung

Explanation:
Zahn: activity based accounting: Prozesskostenrechnung. Verfahren zur Verbesserung der Kostenstruktur und Wertschöpfung eines Unternehmens.
Zahn: acitivity based management accounting system: aktivitätsorientiertes Kostenzuordnungs- und Kostensteuerungssystem

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Note added at 31 Min. (2007-11-22 21:34:03 GMT)
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Schäfer: activity accounting: (KoR) Abteilungserfolgsrechnung (syn. profit center accounting)
Schäfer auch: (KoR) Grenzplankostenrechnung (syn. direct costing, qv)

Der Term scheint sehr vielfältig zu sein.

Selected response from:

Daniel Gebauer
Spain
Local time: 17:37

Grading comment

Thank all for your help.
3 KudoZ points were awarded for this answer

Summary of answers provided

4 +1

Prozesskostenrechnung

Daniel Gebauer

die Kostenleistungsrechnung

punit226

Aktivitätskostenrechnung

Kristin Sobania

Discussion entries: 1

Answers

24 mins confidence:

Aktivitätskostenrechnung

Explanation:
wird eher selten verwendet, könnte aber vielleicht passen; vgl.:

Cotting, René, Grünig, Rudolf (Verf.) Kapazitätsorientierte Aktivitätskostenrechnung Einführung in einem mittelgroßen Industrieunternehmen
Schweizer Treuhänder 4/1997 Buchdruckerei a/d Sihl AG 4

http://www.iir-ev.de/deutsch/fachwissen/technics/bibliothekk...

Kristin Sobania
Germany
Local time: 17:37
Specializes in field
Native speaker of:

German
PRO pts in category: 67

29 mins confidence:

peer agreement (net): +1

Prozesskostenrechnung

Daniel Gebauer
Spain
Local time: 17:37
Specializes in field
Native speaker of:

Spanish,

German
PRO pts in category: 48

Grading comment

Thank all for your help.

11 hrs confidence:

die Kostenleistungsrechnung

Explanation:
Vielleicht geht es.

punit226
Local time: 21:07
Specializes in field
Native speaker of:

English

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Changes made by editors

Nov 24, 2007 - Changes made by Daniel Gebauer:
Created KOG entry	KudoZ term => KOG term

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activity cost accounting

German translation: Prozesskostenrechnung

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German translation: Prozesskostenrechnung

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