notional (non-cash) costs

German translation: kalkulatorische Kosten

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:notional (non-cash) costs
German translation:kalkulatorische Kosten
Entered by: Ingo Dierkschnieder

06:31 Aug 9, 2010
English to German translations [PRO]
Bus/Financial - Accounting / Service Management
English term or phrase: notional (non-cash) costs
Definition of "Full Cost". This is the whole paragraph in the glossary:
The total cost of all the resources used in supplying a service, i.e., the sum of the direct costs of producing the output, a proportional share of overhead costs and any selling and distribution expenses. Both cash costs and notional (non-cash) costs should be included, including the cost of capital
Nicole Winking
Australia
Local time: 09:16
kalulatorische Kosten
Explanation:
wäre der im Rechnungswesen verwendete Begriff für Kosten, denen keine Zahlungsströme gegenüberstehen

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Note added at 1 hr (2010-08-09 07:46:22 GMT)
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"kalkulatorisch" heisst es natürlich
Selected response from:

Hans G. Liepert
Switzerland
Local time: 01:16
Grading comment
Vielen Dank!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2kalulatorische Kosten
Hans G. Liepert
4 +1fiktive (unbare) Kosten
Anne Grube
2gemittelte Kosten
Nerino


  

Answers


28 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
gemittelte Kosten


Explanation:
On the basis of this result, I don't know if it is the right definition:

http://www.google.it/search?q="notional costs " + "* Kosten"...

http://www.google.it/search?hl=it&q="gemittelten Kosten"&aq=...

http://www.google.it/search?hl=it&q="gemittelte Kosten"&aq=f...

Nerino
Local time: 01:16
Native speaker of: Native in ItalianItalian

Peer comments on this answer (and responses from the answerer)
neutral  Hans G. Liepert: gemittelte Kosten können notional costs sein, aber notional costs sind nicht die gemittelten Kosten
8 mins
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32 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
fiktive (unbare) Kosten


Explanation:
fiktive, also unbare, Kosten stehen insbesondere für Abschreibungen und sonstige "nicht bare" Aufwendungen

Anne Grube
Germany
Local time: 01:16
Works in field
Native speaker of: Native in GermanGerman

Peer comments on this answer (and responses from the answerer)
agree  Hans G. Liepert: ist eine mögliche Definition, kommt aber in der Kostenrechnung so kaum vor sondern dient eher der Definition der kalkulatorischen Kosten
17 mins
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53 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
kalulatorische Kosten


Explanation:
wäre der im Rechnungswesen verwendete Begriff für Kosten, denen keine Zahlungsströme gegenüberstehen

--------------------------------------------------
Note added at 1 hr (2010-08-09 07:46:22 GMT)
--------------------------------------------------

"kalkulatorisch" heisst es natürlich

Hans G. Liepert
Switzerland
Local time: 01:16
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 894
Grading comment
Vielen Dank!

Peer comments on this answer (and responses from the answerer)
agree  Anne Grube: Stimmt auch. Fiktive (unbare) Kosten = kalkulatorische Kosten (in der Bedeutung austauschbar). Wir haben im Rechnungswesen mit fiktiven Kosten gearbeitet...
10 mins
  -> danke, ich halte mich da an Schmalenbach und Wöhe

agree  Steffen Walter
4 hrs
  -> danke
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