KudoZ home » German to English » Accounting

verursachungsgerecht

English translation: fairly

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:verursachungsgerecht
English translation:fairly
Entered by: Nova language solutions
Options:
- Contribute to this entry
- Include in personal glossary

11:53 Dec 6, 2004
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: verursachungsgerecht
The context is Accounting and the specific sentence is as follows:

"Das Ziel der Kostenverteilung ist die verursachungsgerechte Verteilung der Gemeinkosten der Vorkostenstellen auf die Hauptkostenstellen."

All help gratefully received as always ;-)
Nova language solutions
Ireland
Local time: 01:11
fairly
Explanation:
'the aim of (the) cost allocation (process) is to allocate/apportion overheads fairly to the principal/production cost centres'

'fair' is a bit short of full value for 'verursachungsgerecht', which really implies 'in a way which fairly reflects the element of overheads attributable to the individual cost centres' but this is a bit of a mouthful and makes the sentence into something of a tautology, so I'd go for the one-word option

('Vorkostenstellen' merely refers to the account headings where costs are initially recorded and I think can be left out)
Selected response from:

Kieran McCann
United Kingdom
Local time: 01:11
Grading comment
Yes, this is definitely it, thank you very much for your help!
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4on the basis of the polluter-pays principle
Michael Kucharski
3 +1fairlyKieran McCann
3costs-by-cause
Christiane Clausmeyer


  

Answers


19 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
on the basis of the polluter-pays principle


Explanation:
... allocation of overheads of ... on the basis of the polluter-pays principle

Michael Kucharski
Local time: 02:11
Specializes in field
Native speaker of: German
PRO pts in category: 12
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
fairly


Explanation:
'the aim of (the) cost allocation (process) is to allocate/apportion overheads fairly to the principal/production cost centres'

'fair' is a bit short of full value for 'verursachungsgerecht', which really implies 'in a way which fairly reflects the element of overheads attributable to the individual cost centres' but this is a bit of a mouthful and makes the sentence into something of a tautology, so I'd go for the one-word option

('Vorkostenstellen' merely refers to the account headings where costs are initially recorded and I think can be left out)

Kieran McCann
United Kingdom
Local time: 01:11
Specializes in field
Native speaker of: English
PRO pts in category: 125
Grading comment
Yes, this is definitely it, thank you very much for your help!

Peer comments on this answer (and responses from the answerer)
agree  Ken Cox: Or 'appropriately'. Also, Schäfer gives 'indirect cost centres' for 'Vorkoststellen', so the long-winded version would be '...to allocate indirect costs to the principle/production cost centres responsible for generating the costs' (no tautology).
12 mins
  -> Thanks Kenneth: I think Schäfer is misleading. 'Vorkosten' consist of 'Einzelkosten' and 'Gemeinkosten', the former being direct costs. Also, any cost actually 'generated' by a production activity would surely be a direct cost?
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
costs-by-cause


Explanation:
I think


    Reference: http://www.portolancs.com/internet/Eng/Produkte/COM.htm
Christiane Clausmeyer
Local time: 02:11
Native speaker of: Native in GermanGerman
Login to enter a peer comment (or grade)




Return to KudoZ list


Changes made by editors
Dec 14, 2011 - Changes made by Steffen Walter:
FieldOther » Bus/Financial


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search